Can cash-flow-based and earnings-based measure of performance make difference on goodwill impairment
碩士 === 國立臺灣大學 === 會計學研究所 === 99 === While existing researches focus on the association between earning-based performance measures in bonus plan and managers’ accounting choice (Healy 1985), there is scarce research on the association of bonus plan mixed with cash-flow-based performance measure with...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/17381232305880690155 |