Earnings Quality and Timeliness of financial statements
碩士 === 輔仁大學 === 會計學系碩士班 === 94 === Relevance and reliability are the two primary accounting information qualities that make accounting information useful for decision making (SFAC No.2). To be relevant, accounting information shall have predictive value, feedback value as well as timeliness. For in...
Main Authors: | , |
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Format: | Others |
Language: | zh-TW |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/91375035631836499564 |