The study of the association between accounting conservatism and earnings response coefficients
碩士 === 東吳大學 === 會計學系 === 96 === The purpose of this study is to examine the association between accounting conservatism and earnings response coefficients. The conservatism is the different confirmation degree of the revenue and expense. If we distinguish unexpected earnings into positive and negati...
| 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/vf7tk9 |