Associations with asset revaluations and future performance of listing companies
碩士 === 東吳大學 === 會計學系 === 89 === In the high inflation period, accounting information based on historic cost is unable to objectively express the operating performance of the business and to exactly reflect the value of the firms. Asset revaluations provide a way for a firm to adjust the asset book v...
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/21398931417808683180 |