The Effects of Additional 10％ Surtax on Undistributed Retained Earnings on SFAS No. 35：The Analysis of Early Adoption.
碩士 === 國立彰化師範大學 === 會計學系 === 94 === The purpose of the research is to discuss whether additional 10％ surtax on undistributed retained earnings would influence the decision of the public companies to early adopt SFAS No. 35, Accounting for Asset Impairments. The period of sample firms was during 2004...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/68208009919738375425 |