The Relationship between Asset Impairments and Value Relevance, Earnings Management, and Future Performance
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === This study focuses on three topics. First, I examine the value relevance of the impairment loss to address whether the adoption of Statement of Financial Accounting Standard No.35 “Accounting for asset impairment” in Taiwan provides useful information to investors...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/97723275428993237659 |