A Study of Negative Earnings: Information and Measurement Perspectives
碩士 === 國立臺灣大學 === 會計學研究所 === 87 === After Ball and Brown (1968) confirmed the information content of accounting earnings, the research of earnings response coefficient (ERC) has become the mainstream of financial accounting research. It manifests, however, the phenomenon of weak ERC. One of the poss...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/08937159280493239526 |