The Determinants of Reporting Incentives of Consolidated Financial Statements-An Investigation of the Effects of the Revision of Taiwan’s SFAS No. 7
碩士 === 輔仁大學 === 會計學系碩士班 === 96 === This thesis examines the determinants of reporting incentives of consolidated statements by investigating the effects of revision of Statement of Financial Accounting Standards No. 7 on the accounting choice between equity method versus fully consolidation of subsi...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43160404496843591848 |