The Sarbanes-Oxley Act of 2002 and Accounting Conservatism
碩士 === 銘傳大學 === 會計學系碩士班 === 94 === We examine the impact of the Sarbanes-Oxley Act (SOX) and Procomp Informatics’s event on financial reporting conservatism. Using Taiwan listed companies data during 2000-2004, we analyze book-to market ratio, earnings-returns relation, discretionary accruals measur...
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/31185018720902492104 |