The Association between Corporate Governance Mechanisms and Impaired Asset Write-downs: An Empirical Study of Taiwan

碩士 === 中原大學 === 會計研究所 === 94 === Taiwan’s Financial Accounting Standards Committee of the Accounting Research and Development Foundation issued SFAS No.35, “Accounting for Asset Impairment,” in July 2004. This accounting standard was effective for financial year ending after December 31, 2005, with...

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Bibliographic Details
Main Authors: Chih-Shun Hsu, 許智順
Other Authors: Wei-Heng Lin
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/06369749247380812235