Do inventory disclosures predict sales and earnings: IFRS vs. Non-IFRS
碩士 === 國立政治大學 === 會計研究所 === 100 === In economic literature, production smoothing model and stockout model address the predictability of inventory disclosure on sales and earnings. Based on these models, Bernard and Noel (1991) show that inventory disclosure predicts sales and earnings. This stu...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/thy765 |