Presentation of Inventory Valuation, Earnings Persistence and Value Relevance

碩士 === 國立臺北大學 === 會計學系 === 103 === Inventory is one of the important assets for corporations. Investors always use accounting information when making investment decisions. To comply with IFRSs, Taiwan revised ROC GAAP No. 10 based on IAS2 in 2007, and further mandated the application for listed corp...

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Bibliographic Details
Main Authors: Peng-Wen Lin, 林芃彣
Other Authors: Shu-Hua Lee
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/06203421990973927368