Financial Reporting Conservatism and Corporate Governance
碩士 === 銘傳大學 === 會計學系碩士班 === 96 === Using a sample of listed companies during 2001-2006, we examine the impact of corporate governance on financial reporting conservatism. Accounting conservatism has been claimed to facilitate contracting efficiency, reduce taxes, and avoid litigation risks and poten...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/4eg7g6 |