The Role of Economic and Debt Contract Conditions in Accruals Models: Evidence from China and Taiwan
博士 === 淡江大學 === 管理科學研究所博士班 === 96 === This paper examines the role of contract conditions and economic conditions (economic gains and losses) within the Chinese stock market, with the results of the accruals models indicating that firms in China demonstrate more timely recognition of gains than loss...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83758615701333810403 |