Financial instruments usage and strategic earnings reporting: The complement hypothesis examination
Hung-Shu Fan1*, Yan-Ting Lin1, Ching-Lung Chen2, and Chia-Ying Ma3
1Department of Accounting, Fu Jen Catholic University, No.510 Chung Cheng Road, HsinChuang City, Taipei County, Taiwan, R.O.C.
2Department of Accounting, National Yunlin University of Science and Technology, 123 University Road, Section 3, Douliou, Yunlin, Taiwan, R.O.C.
3Department of Accounting, Soochow University, 56 Kueiyang Street, Section 1, Taipei, Taiwan, R.O.C.
Email: [email protected]
