A Study of the Relation between Impairment of Long-Lived Assets and Stock Returns.
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This Study focuses on write-downs of long-lived assets of firms applying FASB SFAS No.121 and No.144. We implement regression analyses to find out relation between the impairment of long-lived assets and stock returns. The empirical results find that : (1)Inclu...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55366186271860259368 |