Related Party Transactions and Value-relevance of Accounting Numbers ---Normal and Abnormal Sales-based Related Party Transactions Examination
碩士 === 國立雲林科技大學 === 會計系 === 107 === This study uses Ohlson (1995) equity valuation model to examine the influences of sales-based related-party transactions (RPTs) on the value-relevance of earnings and equity book value. This study further adopts Jian and Wong’s (2010) model to estimate related-par...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/928z4b |