Firms’ Financial Conditions and Accounting Conservatism
碩士 === 國立雲林科技大學 === 會計系 === 103 === This study examines the association between firms’ financial conditions and accounting conservatism in Taiwan based on the Basu (1997) model. Basu (1997) provide evidence that under the condition conservation concept, the earnings manifest asymmetric earnings per...
| 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/98333213460136356097 |