Value Relevance of Earnings and its Ability to Predict Future Cash Flows
碩士 === 國立臺北大學 === 會計學系 === 98 === Recent Accounting Researches indicate that value relevance of earnings has deteriorated over time, and it has been replaced by increasing value relevance of book value. Has earnings lost its relevance? Francis and Schipper（1999）state “financial information is value...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/68907528977069758859 |