Disclosure versus Recognition:Information Content on Employee Bonus Expenses
碩士 === 國立成功大學 === 會計學系碩博士班 === 95 === In Taiwan, the accounting procedures concerning employee bonus have been controversial for a long time. Because of the current laws, employee bonus is treated as “profit distribution” in Taiwan, which is different from the U.S. GAAPs. Since January 30, 2003, due...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/33848384194085323059 |