A Study of Effects of Fixed Asset Depreciation on Financial Statement Disclosure for Private Colleges and Universities
碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 97 === This research examines how the change of depreciation methods from the scrap method to the straight-line method have affected the balance sheet, income statements, accounting information quality, earning quality and assets disclosure. Also, an observation of...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/50400472007176733708 |