The Value Relevance of Human-related Expenditure
碩士 === 中原大學 === 會計研究所 === 89 === This study explores the association between the human-related expenditures (hereafter HRE) and earnings, and equity market value based on Ohlson model (1995) and methodology by Sougiannis (1994). We documents that the HRE is positively and significantly related to co...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96330868388963407414 |