The Promulgation of Labor Pension Act, Choice of Actuarial Assumptions, and Market Reaction
博士 === 國立政治大學 === 會計研究所 === 95 === There are three essays in this dissertation. The first essay examines the impact on equity prices of the Promulgation of Labor Pension Act. Evidence reported in the paper shows that negative abnormal returns are most pronounced for firms with large underfunded leve...
| 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/23450385063977101950 |