The Impact of Merger Patterns on Subsequent Accounting Restatement
碩士 === 國立成功大學 === 會計學系 === 102 === This paper research the impact of merger patterns on subsequent accounting restatement . This study adopts the Input-Output based method, considering the industry interrelated between corporations , to divide mergers into four different types: Pure horizontal merge...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/m8wz4p |