Key Audit Matters and Assets Impairment
碩士 === 輔仁大學 === 會計學系碩士班 === 106 === The purpose of this study is to explore whether the disclosure of more key audit matters by companies will create more assets impairment. The sample consists of Taiwan listed firms disclosing key audit matters from 2016 to 2017. The empirical result shows that the...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/dgyxy2 |