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Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan

Crossref DOI link: https://doi.org/10.1007/s11156-021-01009-9

Published Online: 2021-08-03

Published Print: 2022-02

Update policy: https://doi.org/10.1007/springer_crossmark_policy

Authors

Lin, Yan-Ting https://orcid.org/0000-0002-5970-1886
Funding

Funding for this research was provided by:

Ministry of Science and Technology, Taiwan (MOST-106-2410-H-030-024)
License Information

Text and Data Mining valid from 2021-08-03

Version of Record valid from 2021-08-03
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Article History

Accepted: 25 July 2021

First Online: 3 August 2021