The benefit of accounting conservatism for lenders
碩士 === 國立政治大學 === 會計研究所 === 97 === Perceived from the perspective of debt contract, this paper investigates the benefit of accounting conservatism for users of financial statements and the motivation of financial preparers to provide conservative reporting. I choose this topic because main benefic...
| 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/64456069239712688144 |