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盈餘管理的時間和誤區(PPT 19頁)

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盈餘管理, 時間, 誤區
盈餘管理的時間和誤區(PPT 19頁)內容簡介

What is Earnings Management?
The process of establishing stakeholder expectations and achieving the result through legitimate and/or illegitimate methods

Why Are We Talking About It?
Illegitimate methods CLOUD financial reporting transparency
Contrary to unbiased reporting
Result is low quality earnings even if the target is reached.
U.S. capital markets placed a premium on predictability
SEC action in 1998


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