An Investigation of the Difference between SFAS No.121 and SFAS No.142/144
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === This paper investigates whether the adoption of SFAS No.142/144 improves the quality of reported impairments. Specifically, this paper compares the extent to which economic factors and reporting incentives affect the magnitude of asset impairments between the...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/47146074433748214807 |