EXPLORING THE ASSOCIATION BETWEEN THE MANDATORY ADOPTION OF XBRL AND VALUE RELEVANCE - A PENSION ACCOUNTING EXAMPLE IN USA
碩士 === 國立政治大學 === 會計學系 === 104 === Studies show that the information of defined benefit due its complexity, users may not have the competence to process it. In the post-SFAS-158 period, the previously disclosed liabilities of defined benefit now recognize in the balance sheet. Prior studies have alr...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/37m8n8 |