A Study of the Relationship between Asset Impairment Recognitions/Reversals and Earnings Quality:The Role of Corporate Governance
碩士 === 國立高雄大學 === 金融管理學系碩士班 === 100 === The purpose of this study is to examine whether the recognitions/reversals of asset impairments affect the earnings quality. This thesis focuses on the firms which recognize first and then reverse or reverse first and then recognize asset impairments during a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26944900815244985293 |