Does Taiwan''s SFAS No.35 Play a Key Role in Earnings Management?

碩士 === 元智大學 === 會計學程 === 99 === The purpose of this research is to provide references to the regulation development unit. This study adopts two-stage approach to explore whether impairment of assets will affect the performance of a company. In the first step dynamic data envelopment analysis model i...

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Bibliographic Details
Main Authors: Hua Chang, 張華
Other Authors: 王維康
Format: Others
Language:en_US
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/77418570801070447439