A Study on Industrial Features and Value-Relevance of Financial Statement
碩士 === 逢甲大學 === 會計與財稅研究所 === 89 === This study adopts the return model of Easton & Harris(1991) and the price model of Easton (1999) to understand whether industrial features will affect the value relevance of financial statement. The industrial feature variables are R&D ratio、effective tax...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/72722599412263724930 |