The Effect of Market Perception Management on the SFAS No.35：The Analysis of Early Adoption
碩士 === 國立彰化師範大學 === 會計學系 === 95 === The first purpose of this research is to examine whether the public companies with stock prices underestimated would decide to early adopt SFAS No.35, Accounting for Asset Impairments. The second purpose is to examine whether early impairment recognizing would be...
| 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/51755241856961492700 |