The Effect of Accruals and Managerial Share Ownership On Earnings Persistence-Evidence from Taiwan
碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === The purpose of financial reporting is to help investors and creditors to evaluate risks and returns of their investment decision. This study examines the relation between earnings persistence of accrual components and the reliability of accrual components an...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/20981219327286116841 |