Conservatism,Persistence of Accrual Components and Mispricing
博士 === 國立臺北大學 === 會計學系 === 103 === Past studies follow the definition of accruals by Healy (1985), but the definition is only about working capital accruals. Richardson et al. (2005) develop a comprehensive definition of accruals differs from conventional definition. Following Richardson et al. (200...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/45297009497230581185 |