Earnings Quality, Cash Holdings, and Firms’ Market Value

碩士 === 國立臺灣大學 === 會計學研究所 === 101 === Based on the study of Sun, Yung, and Rahman (2012), this paper uses accrual quality and discretionary accrual quality, derived from the accrual and discretionary model built by Francis, LaFond, Olsson, Schipper (2005), and absolute abnormal accruals, derived...

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Bibliographic Details
Main Authors: Ya-Hsuan Wu, 吳雅萱
Other Authors: Pei-Cheng Liao
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/29452086480929652964