外幣換算調整數價值攸關性之研究
碩士 === 國立政治大學 === 會計研究所 === 93 === This thesis use return study and price study to examine whether foreign translation adjustment reported on financial statement in the multinational manufacturing firm is value relevant. The empirical results show that, for firms in the manufacturing sector, a posit...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/32118445580065621654 |