Earnings Quality Choices: Proprietary Costs and the Cost of Capital
碩士 === 國立臺灣大學 === 財務金融學研究所 === 94 === “Earnings” is one of the most important financial information. Even though it is one of the mandatory disclosure items, managers can still use their discretion about when to recognize revenue and expense and about the application choices of accounting principles...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/78977031524349554534 |