The Earnings Persitence of Recognzing Asset Impariments and Recovery on The Life Cycle
碩士 === 東吳大學 === 會計學系 === 107 === This study takes Taiwan listed companies as the research object, and discusses companies that recognize asset impairment and recovery in different quarters of the same year (hereinafter referred to as the change group) and companies that only recognize asset impairme...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/pugxj3 |