The Relationship among earnings quality, corporate governance and diversification discount
碩士 === 輔仁大學 === 會計學系碩士班 === 95 === The thesis examines the relationship among earnings quality, corporate governance strength and diversification discount. I use the concept of excess value, first develop by Berger and Ofek (1995) to measure the diversification discount and use the accrual quality m...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/40879359360039173033 |