The inference of the Company-Specific Institutional Factors on the Conservative Accounting Information: Taiwan Listed Companies
碩士 === 南華大學 === 管理科學研究所 === 93 === Conservatism plays an important role in companies’ financial reporting. However overusing of conservatism will diminish the relevance and economic faithfulness of the information. In addition, financial reporting is the primary source for assessing a company’s ec...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/89320028494545549640 |