The Effect of Expensing Employee Bonus on Earnings Informativeness
碩士 === 國立彰化師範大學 === 會計學系 === 105 === Different from IAS and GAAP, employee bonus is treated as an item of after-tax-earnings distribution rather than an expense in Taiwan before 2008. Omission recognition of expenses results in understated expenses and overstated income. Therefore, the foreign insti...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/hgxf6t |