An empirical study on Conservatism: Multi-period Evidence from Taiwan and International Evidence from the Four Asian Countries
碩士 === 國立成功大學 === 會計學系碩博士班 === 96 === In this study I first examine how Conservatism has changed from 1990 to 2006. I examine my hypotheses based on the concepts about asymmetric timeliness of earnings and the Market to book ratio. Then, I also implements empirical study on the international analysi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21277700211739788926 |