Association Between Discretionary Accruals and Asset Impair Recognition╱Restoration:The Role of Corporate Governance and Sophisticated Investor.

碩士 === 淡江大學 === 會計學系碩士班 === 97 === Taiwan’s Financial Accounting Standards Borad required all public firms to adopt Statement of Financial Accounting Standards No.34 “Accounting Treatment of Financial Instruments” in 2006, with early adoption prohibited, and No. 35, “Accounting Treatment of Asset Im...

Full description

Bibliographic Details
Main Authors: Ai-Shiuan Chen, 陳薆媗
Other Authors: Sin-Hui Yen
Format: Others
Published: 2009
Online Access: