The effect of political uncertainty on accounting conservatism: evidence from Taiwan presidential election
碩士 === 國立成功大學 === 經濟學系 === 104 === Under Basu’s (1997) interpretation of conservatism, earning reflects bad news more quickly than good news. My samples include observations of firm listed on Taiwan stock exchange market and over-the-counter (OTC) market from 1999 to 2012, and I employ the C-SCORE m...
| 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/846m52 |