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1“... agency problem and accounting conservatism. This study conjectures that high control-deviation...”
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2“...碩士 === 國立雲林科技大學 === 會計系 === 103 === Basu (1997) defined accounting conservatism as capital market...”
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3“... conditions and accounting conservatism in Taiwan based on the Basu (1997) model. Basu (1997) provide...”
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4“... affects accounting conservatism of listed firms in Taiwan. Note that the private information competition...”
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5“...), this study examines whether internal control weaknesses affect accounting conservatism of listed firms...”
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6“...碩士 === 國立雲林科技大學 === 會計系碩士班 === 100 === Generally Accepted Accounting Principle (GAAP) allows...”
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7“...碩士 === 國立雲林科技大學 === 會計系碩士班 === 101 === Accounting information transparency is an important...”
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8“... different concerns toward Accounting and Financial Profit Reporting. (1) A positive supervisor: Investors...”
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9“... competition and the value-relevance of accounting numbers of listed firms in Taiwan. Prior research indicates...”
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10“... on the value-relevance of accounting numbers. Especially, this study divides the entire sample into hedging...”
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11“... bias will induce the possible strategic income-increasing accounting reporting. The empirical results...”
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13“... of overproduction on firm’s subsequent accounting performance. In other words, this study divides the overproduction...”
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14“... on accounting numbers’ relative value-relevance changes like other single proxy, e.g., Tobin''s Q, M/B...”
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15“... the informativeness of accounting numbers. This study uses institutional investor’s ownership as an intermediary...”
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16“...碩士 === 朝陽科技大學 === 會計所 === 97 === The Financial Accounting Standards Board of Taiwan issued...”
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17“...碩士 === 雲林科技大學 === 會計系研究所 === 99 === Many accounting studies examine the relative value-relevance...”
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18“...碩士 === 朝陽科技大學 === 會計所 === 97 === Most of current researches about Statement of Financial Accounting...”
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19“...碩士 === 朝陽科技大學 === 會計所 === 95 === Abstract In Statement of Financial Accounting Standards No. 35...”
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20“... accounting accruals manipulation and real activities manipulation (i.e., reducing discretionary expenditures...”
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