On the Relation between Assets Impairments and Earnings Persistence
碩士 === 國立中興大學 === 會計學研究所 === 97 === Prior literature indicates that, before ARDF (Accounting research and development foundation) released Financial Accounting Statement NO.35 “Assets Impairment Standards”, companies tend to recognize assets impairments than that of the non-recognition ones when the...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/65417491583136126722 |