An Empirical Study on the Difference Between the Market Value and the Book Value of Firms in the Electronics Industry

碩士 === 國立臺灣大學 === 會計學研究所 === 89 === This study is aimed at identifying causes to the difference between the market value and the book value of firms, typically measured by the market-to-book ratio. Accounting researchers argued that the difference results from three main factors:(i)unrealized gains...

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Bibliographic Details
Main Authors: Tsai, Chi-Te, 蔡基德
Other Authors: Tsai, Yann-Ching
Format: Others
Language:zh-TW
Published: 2001
Online Access:http://ndltd.ncl.edu.tw/handle/19679219619758591413