The Value Relevance of the Foreign Translation Adjustment
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This study presents an economic analysis of the foreign translation adjustment and empirically examines the association between change in firm value and the foreign translation adjustment for a sample of manufacturing firms. The study shows that, for firms in the...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52588243400716266258 |