Wang, Chuan-San; Tung, Samuel; Chen-Chang, Lin; … - In: International Journal of Accounting and Information … 18 (2010) September, pp. 237-251
Purpose – The paper aims to clarify the relationship between earnings management and the sale of long-lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that positive earnings are one of the necessary...