discretionary accruals

臺灣總統大選市場反應與企業盈餘管理行為之探討 = = A study of market reaction to Taiwan presidential election and earnings management of enterprises / by: (Language materials, printed)

審計委員會與盈餘品質之關聯 = = The Association between Audit Committee and Earnings Quality / by: (Language materials, printed)

資產減損與盈餘管理之關聯 = = The association between impairment of assets and earnings management / by: (Language materials, printed)

中國大陸上市公司資產減損與盈餘管理之關聯 = = The Association between impairment of assets and earnings management in China / by: (Language materials, printed)

presidential election

audit committee meeting frequency

價值攸關性

earnings management

股票異常報酬

盈餘管理

abnormal returns

taking a big bath

總統大選

審計委員會開會次數

盈餘品質

income smoothing

洗大澡

asset impairment

裁量性應計項目

value-relevance

審計委員會

流動裁決性應計項

earnings quality

impairment of assets

資產減損

discretionary current accruals

audit committee

盈餘平穩化

income-smoothing

discretionary accruals

裁決性應計項