The Effect of Prior Net Income (Loss) and Zero Earnings Benchmark on Cost Asymmetry - Evidence from Taiwan Hospitals
博士 === 國立臺北大學 === 會計學系 === 104 === Anderson, Banker and Janakiramaan (2003) find that the relationship between costs and sales is asymmetric because managers deliberately adjust the resources committed to activities. Banker, Byzalov, Ciftei and Mashruwala (2014) conclude that managers consider prior...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/79fnpw |