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頁籤選單縮合
題名 | IFRS 的强制採用、新法律實施與應計及真實盈餘管理=Mandatory Adoption of IFRS, Implementation of New Laws, and Accrual and Real Earnings Management |
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作者 | 劉啟亮; 何威風; 羅樂; | 書刊名 | 中國會計與財務研究 |
卷期 | 13:1 2011.03[民100.03] |
頁次 | 頁57-121 |
分類號 | 495.44 |
關鍵詞 | 新法律; 新會計準則; 應計盈餘管理; 真實盈餘管理; IFRS; New laws; New accounting standard; Accrual earnings management; Real earnings management; |
語文 | 中文(Chinese);英文(English) |