A Study of Taiwan’s Financial Accounting Standard No. 10 for Enterprise Value: An Application of Ohlson Model
碩士 === 中原大學 === 會計研究所 === 100 === In this study, the Ohlson model as a model basis to discuss the impact on the enterprise value in different ways around the new Taiwan’s Financial Accounting Standard No. 10 for loss on inventories. The empirical results show that the book value per share and abnorm...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/77677459644721982496 |