Accounting conservatism and value-relevance of financial statement
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The purpose of this thesis is to examine how conservatism has genuinely influenced the value relevance of financial statement. Based on 8 consecutive years, this study adopts Basu’s (1997) asymmetric timeliness of earnings model to measure the conservatism. The sam...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38369731995018819309 |