The Research between Price to Book Value Ratio and Market Reaction of write-off announcement
碩士 === 國立雲林科技大學 === 會計系研究所 === 94 === According to Statements of Financial Accounting Standards (SFAS) No.35 - Accounting for Asset Impairment, this study is focused on as a company price is lower than book value it’s need to take an impairment test for asset, to recognize asset impairment loss in t...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/11570315250652867343 |