The Effect of Information Transparency on Income Smoothing and Value Relevance
碩士 === 輔仁大學 === 會計學系碩士班 === 100 === Abstract：This study using Ohlson(1995) model examines the effect of information transparency on income smoothing and value relevance. Find that when Information Disclosure and Transparence Ranking System(IDTRS) evaluate companies’s disclosure level is A+ and A, th...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/87495450938896009560 |