Re-examining the Rationality of the Capital Maintenance Principle from the Perspective of Cost of Debt
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === There has been an ongoing dispute throughout the world regarding the Capital Maintenance Principle. Some suggest that through the restrictive measure on the usage of company capital established under this principle will have some effect on reducing the “financial...
Main Authors: | You-Ting Chiang, 江佑庭 |
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Other Authors: | Taychang Wang |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/a3z3zk |
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