营运资金管理与裁决性应计数之估计.docxVIP

耋大管理的畿20XX/9 第26卷第3期63-92 DOI: 10.6226/NTUMR.20XX.JUL. R, 13008 saw金管理舆裁决性ifitt敷之估普十 Working Capital Management and Estimations of Discretionary Accruals 李启攵奉/申甫仁大系助理教授 Chi-Hua Li, Assistant Professor, Department of Accounting, Fu Jen Catholic University 榻炎杰/元智大孥管理孥院副教授 Yan-Jie Yang, Associate Professor, College of Management, Yuan Ze University 奠枝/ BI立彰化合币簸大系教授 Kuo-Chih Cheng, Professor, Department of Accounting, National Changhua University of Education Received 20XX/2, Final revision received 20XX/7 摘要 本研究探金管理封探用Jones模型估盲十裁决性雁有十敷之影譬，业分析此影警宙寸 盈绘管理研究之意涵。富公司有誉遑需求而胡整金畤，通常也涉及整； 此年重言周整保屠正常誉逼决策舆盈会