盈餘穩健性、市價對淨值比與外資法人持股之關聯性
碩士 === 國立政治大學 === 會計研究所 === 94 === Prior empirical studies indicate that researchers have to control for the level of beginning-of-period earnings conservatism when discussing earnings conservatism in the current period. The negative association between beginning-of-period earnings conservatism and...
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| Format: | Others |
| Language: | zh-TW |
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2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/18487993202602514261 |