The Information Content of Risk Factor Disclosures in Annual Reports
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === In 2004, the Financial Supervisory Commission revised the “Regulations Governing Information to be Published in Annual Reports” which mandated firms to include a section of risk factor disclosures. Understanding the information conveyed by risk factor disclos...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/37469268519097085080 |