The Effect of Insider Trading on Value Relevance of Research and Development Expenditures
碩士 === 東海大學 === 會計學系 === 101 === This study examines the association between insider trading and the relevance value of research and development expenditures (R&D). The future economic benefits of R&D are highly uncertain and only the amounts expensed during the period are disclosed in the c...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/70190398547063798870 |