The Value Relevance of Other Comprehensive Income: Non-financial and Financial Firms
碩士 === 國立高雄第一科技大學 === 會計資訊系碩士班 === 106 === The objective of this paper is to examine whether the provision of other comprehensive income in firms’ financial statements under IFRS have value relevance. According to Taiwan Regulations Governing the Preparation of Financial Reports by Securities Issuer...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/759svj |