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臺大管理論叢
第
26
卷第
2
期
131
complemented by investigation into agency problems and moral behavior. As far as we
know, no previous academic paper has experimented the psychological factors that influence
earnings management. The achievements of this study could be used to supplement
investigations on earnings management from a capital market’s perspective, expand analysis
on earnings management from the individual psychological level, and complement studies
on earnings management employing different methodologies.