信用評等及經理人異動：SOX之後的重編證據

信用評等及經理人異動：SOX之後的重編證據

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本文主要換討SOX之後宣告重編公司之經濟後果。探討如下議題:(1)信用評等是否/如何反應公司的重編資訊;(2)重編內涵與經理人異動之關聯性;(3)經理人異動、信用評等改變以及重編嚴重性三者之關聯性。 === Following the passage of the Sarbanes-Oxley Act of 2002 (SOX), the increasing occurrence of accounting restatements has drawn considerable attention concerning the financial statement quality...

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Bibliographic Details
Main Authors: 王雅芳, Wang, Ya Fang
Language:英文
Published: 國立政治大學
Subjects:
報表重編
信用評等
經理人異動
會計師更換
restatements
credit ratings
management turnover
auditor change
Online Access:http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0093353502%22.

Internet

http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0093353502%22.

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