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Chinese Abstract: 融資限制指的是:公司無法按照最適投資所要求的條件來取得外部資金, 以致無法達到最適投資。本研究建構一個基於盈餘資訊性的融資限制之理論模...
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Chinese Abstract:...
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extend Carslaw's (1988) and Thomas's (1989) research by examining whether managers manipulate discretionary accruals (DAs … up earnings, and managers report earnings numbers that exceed the cognitive reference point. …
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