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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
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Online Access: | http://ndltd.ncl.edu.tw/handle/64611649597192991704 |