The association between the firm's uncertainty and conservatism
碩士 === 元智大學 === 會計學系 === 92 === Conservatism is “a prudent reaction to uncertainty to try to ensure that uncertainty and risks inherent in business situation are adequately considered (FASB 1980, No.2).” Intuitively, the firm’s uncertainty is associated with conservatism. We investigate t...
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| Format: | Others |
| Language: | en_US |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/54625622179073075663 |