The Accruals Effect and the Net Working Capital Effect on Stock Returns-Evidence from Taiwan Stock Markets
碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 97 === This research is mainly based on the accruals proposed by Sloan (1996). Taking total accruals and working capital ratio as independent variables, and scale of enterprises, price-to-earnings ratio and leverage ratio as control variables, it probes into their i...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/29153273464745481430 |