Recognition of Long-lived Assets Impairment and Earnings Informativeness
碩士 === 國立雲林科技大學 === 會計系 === 103 === Based on the empirical model which is suggested by Tucker and Zarowin (2006), this study examines the effects of long-lived assets impairment recognized on the informativeness of current and future earnings.This study conjectures the recognition of long-lived asse...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80313462442745518674 |