The Value Relevance of Comprehensive Income Items-Evidence from Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This paper studies whether the investors incorporates the information conveyed in the reporting of comprehensive income items and make investment decisions based on such information. Using firms listed in Taiwan from 2008 to 2013, I find that other comprehensive...
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/09637968596375197777 |