Alternate Title: 經理人調節焦點與會計穩健性. (Chinese)

المؤلفون: Wen-Hsin Hsu, Lin-Chih Wu

المصدر: Journal of Accounting Review; 2022, Vol. 75, p41-79, 39p

مصطلحات موضوعية: CONSERVATISM (Accounting), CHIEF executive officers, RISK management in business, EMPLOYEE rules, STRATEGIC planning