Audit Partner Sanction and Earnings Conservatism
碩士 === 義守大學 === 管理學院碩士班 === 98 === A lot of financial scandals in recent years, so that the competent authority, accountants and regulators take more cautious about financial statements. This financial reporting conservatism is measured by asymmetric timeliness of earnings, and earning persistence w...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36922535970515027360 |