Does New Revised Financial Accounting Standards No.10 Reduce Manager’s Over-investment Behavior?
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 102 === The new revised R.O.C SFAS (statement of financial accounting standards) No.10 stipulate that the cost of idle facilities should be recognized as current-period costs rather than capitalized as inventory costs when a firm’s actual production is lower than...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/03914296847052982192 |