Changes in the Value Relevance of Earnings and Book Values over Thirty Years－Evidence from Listed Firms in Taiwan
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 104 === The aim of this study is to investigate the systematic changes in the value-relevance of earnings and book values over time. Firstly, this research uses a valuation framework provided by Ohlson (1995) to estimate yearly cross-sectional regressions for a 3...
| 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/27227786357668965388 |