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: | Chen, hsin min, 陳欣敏 |
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Other Authors: | Hsu, Shu-Wei |
Format: | Others |
Language: | zh-TW |
Published: |
2013
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Online Access: | http://ndltd.ncl.edu.tw/handle/70190398547063798870 |
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