Re-examining the Conservatism in Accounting Standards
碩士 === 逢甲大學 === 會計所 === 99 === Conservatism is one of important properties for the quality of financial reporting. In this study, we attempt to verify the effects on accounting conservatism for different accounting standards at different profit levels. This study uses the samples of the A-share list...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/73907136976171500769 |