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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/77418570801070447439 |