股權結構、盈餘管理與公司價值：衍生性金融商品與異常應計項目的角色

This study examines the effect of the relative use of earnings management methods (i.e., derivatives / discretionary accruals) on firm value. Further, we study how the ownership structure of public corporations is associated with the relative use of derivatives to discretionary accruals. We find tha... View More