The relationship between financial restatement and conservatism
碩士 === 國立政治大學 === 會計研究所 === 97 === This study examines the effect of financial restatements on conservatism. I collect restatement samples from listed companies in Taiwan between 1998 and 2007 and use T-test to validate the hypothesis. The empirical results find that conservatism is significantly lo...
| 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/64817924231147681175 |