Internal Control Weaknesses and Accounting Conservatism
碩士 === 國立雲林科技大學 === 會計系 === 102 === Based on the empirical model suggested by Basu (1997), this study examines whether internal control weaknesses affect accounting conservatism of listed firms in Taiwan. Prior studies suggest that accounting conservatism has many benefits, e.g., reduce litigation r...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43937170090585872213 |