景氣因素對會計資訊價值攸關性之影響
碩士 === 國立政治大學 === 會計研究所 === 91 === Abstract The main purpose of this study is to examine whether the results of past research about the value relevance of accounting information, such as book values, earnings and earnings components, relying on Ohlson model (1995) without considering “other inform...
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Format: | Others |
Language: | zh-TW |
Published: |
2003
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Online Access: | http://ndltd.ncl.edu.tw/handle/82332183274828188699 |