The Determinant of Accounting Conservatism:Empirical Evidence from Firms Listed in the Taiwan Stock Exchange
碩士 === 國立成功大學 === 會計學系碩博士班 === 96 === This study investigates whether accounting conservatism which is an important characteristic existing in financial reporting is driven by the four explanations (contracting, taxation, litigation and regulation) in Taiwan. Although these causes of conservatism ha...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/46912673536060020165 |