員工分紅費用化對公司價值之影響：個案與市場研究
碩士 === 東吳大學 === 會計學系 === 96 === In Taiwan, the employee bonus is treated as surplus earning distribution for many years, it doesn't match with International Financial Reporting Standards（IFRS）. As Article 64 of the Business Accounting Act was amended in 2006, and the Statement of Financial Acco...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/455c87 |