Chen, Kuang-Ku; Cheng, Kuo-Chih; Yang, Mei-Ling; Chung, … - In: Journal of Economics and Management 5 (2009) 1, pp. 135-157
extend Carslaw's (1988) and Thomas's (1989) research by examining whether managers manipulate discretionary accruals (DAs … is even more significant for listed companies than for emerging companies. Finally, the higher the levels of DA and …This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to …