A Study on the Impact of SFAS No.10 on the Financial Ratios of Taiwan''s Steel Industry
碩士 === 國立高雄第一科技大學 === 金融所 === 98 === This study employs t-test and F-test to investigate whether the implementation of the SFAS No.10 affects the operation ability and profitability of Taiwan’s steel industry. This study examines the above issues using 28 TSE-listed companies and 11 OTC-listed compa...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/50732864970952575613 |
| Summary: | 碩士 === 國立高雄第一科技大學 === 金融所 === 98 === This study employs t-test and F-test to investigate whether the implementation of the SFAS No.10 affects the operation ability and profitability of Taiwan’s steel industry. This study examines the above issues using 28 TSE-listed companies and 11 OTC-listed companies. Empirical results indicate that the fixed asset turnover, total asset turnover, and profitability indexes of steel industry decrease after implementing the SFAS No.10. These results imply that the implementation of the SFAS No.10 obviously affects the operation ability and profitability of Taiwan’s steel industry.
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