The Relationship among the Accounting Conservatism、Board Characteristics and Economic Value Added
碩士 === 國立中正大學 === 企業管理所 === 96 === Accountants traditionally expressed conservatism principle as the rule “anticipate no profits but anticipate all losses”.Meanwhile, conservative financial report means the events with an expected unfavorable outcome are recognizes promptly in income statement where...
| 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/31358813674973356496 |