Internal Control Weakness and the Value-relevance of Financial Statement

碩士 === 輔仁大學 === 會計學系碩士班 === 101 === This study aims to investigate the impact of internal control weakness on the value-relevance of the financial statements. In this study, the sample consists of TSE-listed firms and OTC-listed firms from year 2006 to 2012. This study adopts the Ohlson (1995) as th...

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Bibliographic Details
Main Authors: Bai, Sheng-Wen, 白勝文
Other Authors: Fan, Hung-Shu
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/64611649597192991704