An Empirical Study of the Impacts of Asset Impairments on Market Reaction, Analysts’ Forecast and Price Earnings Ratios
博士 === 國立政治大學 === 會計研究所 === 95 === This paper studies the effects of the implementation of Statement on Financial Accounting Standards (hereafter, SFAS No. 35) in 2004 on “Accounting for Asset Impairments”. SFAS No. 35 requires that the company has to assess its assets to reflect the potential unrea...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26531400852192369503 |