The Effect of TSFAS No.41 Operating Segments Disclosure on the Cost of Equity Capital
碩士 === 輔仁大學 === 會計學系碩士班 === 104 === This study whether the TSFAS No.41 affect the disclosure quality of industry segment reporting and the impact on Cost of Equity Capital (COE).The sample data consists of OTC firms in Taiwan from 2010 to 2011.A summary of the empirical is as follow: 1. The TSFAS No...
| 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/73343515254955556247 |