The Empirical Investigation of Earnings Conservatism of Taiwan Listed and OTC Firms Versus Unlisted and Non-OTC Public Firms
碩士 === 輔仁大學 === 會計學系碩士班 === 96 === This thesis examines whether listed and OTC firms and non-OTC public firms in Taiwan face substantially equivalent financial reporting environment. Do their financial reports exhibit different degrees of conservatism? The sample data consists of observations of sel...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52603254731098443402 |