The Market Effect of Expensing Employee Bonus-A Test of Fixation Hypothesis
碩士 === 國立臺灣大學 === 會計學研究所 === 96 === Abstract After debating for about ten years, employee bonus is expensed as it should be in 2008. This accounting principle change would lower the accounting earnings and make a good chance to test whether capital market of Taiwan is consistent with efficient...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/69049404669699850942 |