The Interactive Effects between Business Life Cycle Stages and Accounting Conservatism: An Economic Value Added Perspective

碩士 === 東吳大學 === 會計學系 === 103 === To identify whether accounting conservatism represents difference at distinct business developing stage, this study adopts empirical models from Collins, Hribar, and Tian (2012) and Basu (1997) for further examination. Nevertheless, the classification of lifecycle st...

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Bibliographic Details
Main Authors: CHIEN YU MIN, 簡郁珉
Other Authors: KAO LI HAN
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/66547710730201587849