An analysis of earnings quality of Fatcat Corporations:The case of accounting conservatism.
碩士 === 中原大學 === 會計研究所 === 103 === The present study investigates the separate annual financial statements of the TSEC &; OTC listed companies in Taiwan from 2008 to 2013, Khan and Watts (2009) estimate C_Score, which is a firm-year measure of conservative accounting, for listed firms in the U.S....
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2015
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Online Access: | http://ndltd.ncl.edu.tw/handle/ws2j8t |