Reversing an impairment loss and earnings management: The role of corporate governance

RONG-RUEY DUHWEN-CHUNG LEECHIEN-CHUN LIN2018-09-102018-09-102009http://scholars.lib.ntu.edu.tw/handle/123456789/353191Reversing an impairment loss and earnings management: The role of corporate governancejournal article10.1016/j.intacc.2009.03.001