The Effect of Insider Trading on Value Relevance of Asset Write-Downs
碩士 === 東海大學 === 會計學系 === 101 === This study investigates the effect of insider trading on value relevance of assets write-downs (asset impairment). Managers play a critical role in the treatment of impairment of assets, involving discretions and judgments. The process is undisclosed and unknown to o...
| 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/09228859461098675242 |