Accounting Conservatism, Quality of Earnings, and Stock Returns: Empirical Analysis of Listed Companies in Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 91 === Quality concerns can arise if firms apply conservative accounting consistently without any change in accounting method or estimates but with the changes in the amount of their investment. Growth in investment reduces reported earnings and creates reserves. Reducin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/09963856868402217859 |