The Effect of Asset Impairments on Equity Valuation - An Empirical Study of Electronic Industry in Taiwan
碩士 === 中原大學 === 會計研究所 === 95 === Abstract Historical cost-based accounting information is unable to objectively express the operating performance of the business and to exactly reflect the value of the firms. Statements of Financial Accounting Standards (SFAS) No. 35 - Accounting for Asset Impairme...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96532799619091927633 |