Accounting Conservatism and Equity Valuation: Examination on Feltham & Ohlson Model
碩士 === 國立成功大學 === 會計學系碩博士班 === 90 === Accounting conservatism is important in the valuation framework recently developed by Feltham and Ohlson (1995). This study first investigates the extent to which accounting book values are conservative, relative to market values, by documenting the behavior of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/59910807612293079176 |