Professional Documents
Culture Documents
7
7
H01
( )
:H01-1
8
( )
:H01-2
( )
H02
( )
-H03
( )
9
)1-6
ROA HO 2
H O3
H01-1
H01 HO1
H01-2
(IAS, IFRS)
11
(IASC
ROA
: (Earnings Management)
12
3:
13
14
15
( 2-2)
.
16
: -2)