Dissertations / Theses on the topic '財務會計'
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王仙娉 and Hsien-Ping Wang. "華人經濟圈財務會計準則調和程度之研究－以台灣、新加坡及大陸上市公司." 碩士, 靜宜大學, 1991. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22091PU005385061%22.&searchmode=basic.
Full text梁寧萍. "財務會計準則公報適用性之研究──財務會計問題解釋函彙編之研究─." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/99426745864000998165.
Full text國立政治大學
會計研究所
85
The Financial Accounting Standard Board''s (FASB) emerging issues task force (EITF) was formed in 1984 and, since, has deliberated and resolved a number of perplexing issues encountered by practitioners. EITF was formed to respond to a need for timely guidance in resolving emerging accounting issues and to limit the number of issues requiring formal pronouncements by the FASB. In Taiwan, there is a comittee like EITF to resolve accounting issues encountered by practitioners. This research want to understand the charcacters of those accounting issues and to sutdy whether our Statements of Financial Accounting Standards is suitable for businesses of Taiwan.
林敏俊. "會計服務中心在財務資源共享服務模式的研究." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/79502880943259553410.
Full textKae, Guan Chih, and 官志凱. "從財務比率、更換會計師、會計師查核意見及報告落後探討上市公司之財務危機." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/76385011669706087573.
Full textChang, Chia-Lin, and 張嘉琳. "我國與國際財務會計準則之比較研究." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/69347153424140702000.
Full textCHEN, JUN-GING, and 陳俊卿. "當前我國會計師財務簽證缺失之研究." Thesis, 1986. http://ndltd.ncl.edu.tw/handle/05482830393106611034.
Full text許弘毅. "私立大學院校之財務結構及會計處理." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/66479514581862186730.
Full text國立政治大學
會計學系
90
Recently, the corruptions of private universities and colleges have emerged, and attract much concern from the public. This study evaluates the current financial structure of and the financial accounting standards for private universities and colleges. The current financial structure is evaluated by using percentage analysis and relevant financial ratio analysis. To explore this issue more in depth, the study discuss the financial structure based on the scales of size, the organization types, the operating natures, and normal-abnormal separation of private universities and colleges. Besides, this study compares the accounting standards of private universities and colleges with Generally Accepted Accounting Principles and provides revise proposals. This study also establishes proper assumptions for private schools’ depreciable fixed assets and observes the effect of the change on the depreciation accounting on the financial ratios. Empirical results show that tuition revenues are the primary income resources of private schools. The subsidies and donations occupy second big share. The expenditures of the instruction and the administration are the major items of the regular expenditures. Fixed assets have the biggest percentage of the total assets, and the current assets and long-term investments are the second and the third respectively; the depreciable assets are about 50％ of the total assets; As a whole, the fluidity of the private schools is sound, and the debt ratio is about 14％; ROA is about 10％, and ROE is about 11％; regular expenditures are about 70％ of total incomes. Under the assumptions of this study, we found that current surplus/ total incomes ratio and debt ratio are greatly affected, and regular expenditures/total incomes ratio, current surplus/total incomes ratio, fixed assets/total assets ratio, and long-term capital/fixed assets ratio are significantly different. According to the results above, this study suggests that the depreciable fixed assets of the private universities and colleges be depreciated during the useful life, and the accounting standards be accordant with GAAP. Last but not the least, we should establish GAAP for the non-profit organizations as soon as possible.
Chien, Penny, and 錢振琪. "美國財務會計準則60與97號公報對壽險公司財務報表之影響." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/23815266872427828330.
Full text國立政治大學
經營管理碩士學程(EMBA)
94
Finance and Accounting reports have the function of providing business managers financial information. Through analysis and consolidating of this information the managers may make sound decisions in business operations. A company without sound finance and accounting management usually won’t last for long. Due to its complicated operation methodology, and the great impact to social security, life insurance industry is often under high degree supervisory of government in every country. In Taiwan there is no exclusive insurance accounting principles, as a result, the government supervisory unit and life insurers can’t have a standardized financial reporting to reflect their operation result truly, nor can they effectively achieve supervisory objectives or prevent the potential risks which insurers face. Developed countries such as U. S. has the Financial Accounting Standards Board, (FASB) raises many times related guidelines of US insurance industry’s accounting principles. For example in 1982 the Board raised FAS 60, and FAS 97, FAS 113 in later days. Such guidelines of insurance accounting principles are sufficient for the business operations needs. This paper is developed based on the Taiwan life insurance accounting process principles and US related financial accounting guidelines, taking the financial reports of one insurer as example, to calculate the variance under two different sets of accounting regulations. Our finding is, unlike the US accounting system which is based on Generally Accepted Accounting Principles, (GAAP) and Statutory Accounting Principle, (SAP), Taiwan’s life insurance accounting system, underlying assumptions are not clear enough, as well as the concept of adapting Statutory accounting (or supervisory accounting), makes our financial reports not able to present the real operating results of life insurers. As a result our accounting system fails to align with international practices. This paper suggests that, In Taiwan there are both newly set up insurers and insurers established for long time, while their business models are different, under the complicated insurance. Applying the US accounting principles may improve certain defects, however we must make comprehensive assessment, balance the insurers’ view, consider possible impact, comply with supervisory unit, and feasibility of practice, then implement consistently to obtain the best effects.
YU, REN-FANG, and 余任芳. "會計溝通功能之研究--會計人員與使用者對財務報表之共識." Thesis, 1988. http://ndltd.ncl.edu.tw/handle/62547902236865737183.
Full textLIN, MEI CHUNG, and 林美娟. "兩稅合一制度下財務與稅務會計差異對企業之影響." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/54921257860663380258.
Full textLIN, JIN-YUAN, and 林進源. "我國會計師核閱公司財務報表準則之研究." Thesis, 1985. http://ndltd.ncl.edu.tw/handle/38508491402548452720.
Full textLI, CHANG-LIAN, and 李長聯. "會計師對財務報表使用者法律責任之研究." Thesis, 1986. http://ndltd.ncl.edu.tw/handle/05082195065276987105.
Full text廖翊帆. "新財務會計準則第十號公報對企業之影響." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/86138482050428616740.
Full text國立政治大學
會計研究所
97
To pursue globalization, it has been a trend for firms to gradually adopt the International Accounting Standards; that would help reduce the costs related to cross-border restatement of financial reports. To converge with the International Accounting Standards, the Financial Accounting Standards of Taiwan has been revised in recent years. One of the revised standards is the new SFAS No. 10. That revision took place amid the financial crisis. Before the new standard became effective, the government in Taiwan swung on the timing issue of formal adoption. As a result, firms, practitioners, and the media all paid close attention to the new SFAS No. 10. This study aims to examine the revision and adoption decision effects of the new SFAS No. 10 on the stock market, industries, and firms. Firm characteristics that could be factors of the reaction were also examined. This research is an event study using seemingly unrelated regression to analyze the accumulated average abnormal returns of stocks of listed companies in Taiwan. The empirical results are as follows. First, the whole market mostly reacted negatively in the standard revision period and in either way during the standard adoption decision period. Next, in the standard revision period, the electronic industry also reacted negatively, as it would be more affected because of its higher fixed cost and lower gross profit. Yet, in the adoption decision period, the electronic industry was less affected likely because most electronics firms were ready for adoption. Thirdly, as to firm characteristics, bigger firms were willing to adopt the new standard, but older firms were not so. In addition, firms that had losses in the previous three years were less affected by the new standard. Finally, firms that had greater growth opportunities were more affected in the early period of standard revision but became less affected in the adoption decision period.
LEI, XIU-YING, and 雷秀英. "影響會計師財務簽證公費決定因素之研究." Thesis, 1990. http://ndltd.ncl.edu.tw/handle/43371104891975779111.
Full textYU, HI-LONG, and 于紀隆. "由資訊不對稱理論探討財務會計觀念性架構." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/22493974240134240962.
Full text鄧小雅. "財務會計準則第三十五號公報對企業之影響." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/86827133597994213880.
Full text項政. "會計師查核意見、財務危機與股價反應之研究." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/41250298950245228020.
Full text楊馥慈. "董事會結構、會計財務專家對分析師預測行為影響之研究." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/86649658928296379565.
Full text國立政治大學
會計研究所
97
This study investigates the effect on the forecasting behavior of analysts through employing independent directors or independent supervisors and their professional background. According to the listed examination criterion of TSEC and OTC, the samples are classified into two groups: companies regulated by the law and non-regulated companies. The empirical results suggest that independent directors contribute to reducing forecasting dispersion of analysts. Furthermore, independent directors who have professional background contribute to reducing forecasting dispersion and forecasting error of analysts. In terms of independent supervisors, only people who have professional background are positively related with analyst following. The results also show that regulated companies have more significant influence on analysts than non-regulated companies do, indicating that in response to the listed examination criterion of TSEC and OTC, regulated companies have to employ independent directors and independent supervisors. On the other hand, there is no motive for non-regulated companies to employ independent directors and independent supervisors, resulting in no significant impact on forecasting behavior of analysts.
Mei-Jen, Wu, and 吳美真. "應用財務報表分析國內外重大會計弊案之研究." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/99560465749908560893.
Full text中國文化大學
會計研究所
91
Several financial distress of enterprise have been found in Taiwan stock market since 1998. It not only caused tremendous losses to investors, but also brought negative impacts on the economy as a whole. The purpose of this study intends to structure a fi-nancial crisis precaution model based on financial ration data. Totally, 20 companies have been selected to be examples of try-out whose trading were changed or listing were reclassified or occurred N.S.F check, and then sampled 423 successfully run companies. There are 24 representing financial ratios selected from financial ratio variables, past literature, and prospectus of listing companies. Further-more, the sample includes the firms listed on Taiwan stock Exchange for the years 1997-2001. Linear discriminate analysis is used in this study. Then use Enron’s finan-cial ratios to test model. As result, predict correct rate could be to 91.2 percent. And Enron is in financial crisis.
Huang, Wei-Ting, and 黃煒婷. "財務危機、會計穩健性與公司治理-來自中國之實證." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16247859833003467385.
Full textChuang, Sophia, and 莊雅惠. "政府年度會計報告對增進財務報導有用性之研究." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/36261082231213217506.
Full text東吳大學
會計學系
96
In Taiwan, the the Directorate-General of Budget, Account & Statistics of the Executive Yuan (the Cabinet) scheduled to enforce the Governmental Accounting structure by the year 2010. This study is intended to probe into the government’s financial reporting after completion of the improvement efforts to make sure whether the post-improvement accounting report could gain added usability and fully satisfy users in full in the decision-making process or management when compared with the existent approach to work out the fianal accounts. In this study, we through probe and analysis into literatures, ascertain government’s financial reporting users, set up the hierarchical analytical charts of the fianal accounts and, in turn, devise the questionnaires accordingly. By means of quota sample check and interview with scholars and experts, we classified the target groups into four categories: General public in the society；legislative & government auditing system；investors & creditors； and employees & management in the government. Further with AHP unanimity inspection, we conducted analysis with opinions obtained from twelve experts and yielded the following empirical results: I、 In the aspect of the level of “the objectives of financial reporting”, the interviewees, overall, believe that “public accountability” should be the principal mission which should be fulfilled in the government’s financial reporting. It is followed by the “operational accountability”, “financial accountabiity” and the “inter-period equity”. II、 Given the different objectives of financial reporting, in the level of “qualitative characteristics of accounting information”, the interviewees voiced their top concern under the purposes of the government to fulfill the responsibility of report to public, about the “reliability” of the contents reported. Under the purposes of reporting the performance of the government efforts, their top concern lies upon the “Understandability” of the method to report. III、 The analytical results of the overall interview with the experts in four categories vary one from another. But the results show consensus among them indeed. The reliability of the contents of the report to public is believed the principal factor to judge the usefulness of the financial statements.
FANG, FU-MEI, and 方富美. "美國會計師編製及檢討財務報表有關準則之研究." Thesis, 1987. http://ndltd.ncl.edu.tw/handle/91666375557040025677.
Full textLin, Xiangxiang, and 林湘湘. "債券溢價攤銷在財務會計及稅法上適用之爭議研究." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/96446551039898700494.
Full textLiao, Chi-Hung, and 廖基宏. "會計師執行財務報表查核時偵出舞弊責任的認知研究." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/40590782982117898724.
Full text國立政治大學
會計研究所
95
Every time when there is serious fraud, the public will accuse the audit accountant for not taking the responsibility he/she should take. Internationally, there are Enron and Worldcom concealed their loses, AOL Time Warner overstated their commercial revenues. In Taiwan, there are also cases like procomp. Due to the profession and independence of accountants, the public trusts the opinion they issued toward the financial statements. However, the assurance that the audit accountant provides is highly but not absolute guarantee. Once there is some incontrollable factors lead to business failure, the interested party will blame the audit accountants. Therefore, the follow-up lawsuit will cause a lot loses to the accountant. The gap between interested party and accountant will be the key point to the lawsuit. The study tries to analyze the viewpoints of the interested party and accountants toward the accountant duty of inspecting fraud when auditing financial statements. The study uses questionnaire, taking national university graduated and college students as objects, and discuss by the framework of lens model. The study concluded that all the interviewee think that the audit accountant has the responsibility to examine the fraud. As to the perception of interested party and accountants, on the other hand, though the interest party and accountant own the same clues, they use them to different extent.
LU, XING-XIA, and 呂幸霞. "合併財務報表會計原則變動對股價的影響之實證研究." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/32827695034081857866.
Full textZHANG, XUN-HUA, and 張訓華. "股數結構､董事會組成輿企業當年財務績效--以77年度會計報酬率為準." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/08138992654403817785.
Full textFeng, Chang-Kuo, and 馮昌國. "公開發行公司財務報表參與者民事責任之研究—以會計人員、會計師及董事責任為核心." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/69296382393352669025.
Full textChan, Chia-Hung, and 詹家鴻. "XBRL應用於我國會計資訊市場之研究─以客製化財務報導為例." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/94860355399029410847.
Full text國立政治大學
會計研究所
91
Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.
Chi, Ting Zhang, and 池亭樟. "會計資訊在個人融資決策角色之研究:個人財務報表之應用." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/83346919427107812967.
Full textSUN, PING-PING, and 孫萍萍. "從證券交易法論公開發行公司財務簽證會計師之民事責任." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/96287467010662228615.
Full textLin, Hsin-Chou, and 林新洲. "財務會計準則第39號公報公佈實施後對台灣IC設計產業股價之異常變動." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/4sc67b.
Full text國立中央大學
產業經濟研究所碩士在職專班
97
With The arguments pertaining to the issue of "Expensing Employees’ Bonus and Related Remunerations" have come to an end, upon the announcement of SFAS No. 39 of financial accounting criterion ("SFAS No. 39"). This thesis explores such topics as to whether "Employee Bonus" and "Employe Stock Option" encourage the IC Design Industry to grow, and whether the announcement of SFAS No. 39 impacts the stock prices of IC Design Industry. This thesis also analyzes the responses of Taiwan IC Design Houses to SFAS No. 39, and the abnormal return, if any, generated as a result of the announcement of SFAS No. 39. Taiwan IC Design Industry would benefit from this research, in terms of its approach toward Expensing Employees’ Bonus. Competitive Strength of the Industry would therefore be preserved.
ru, Lai yan, and 賴彥儒. "財務會計資訊對中國大陸A股股票評價之研究－以中國大陸上市公司之盈餘及會計比率為例." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/56499480344924323274.
Full textKao, Shu Chi, and 高淑琦. "會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響：中國審計市場之研究." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/20960038010773446708.
Full text國立政治大學
會計研究所
94
In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abnormal accruals to proxy for earnings quality, our empirical results are as follows: First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abnormal accruals, we find no evidence that clinets of Big 4 have lower abnormal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China. Second, we don’t find a statistically significant association between abnormal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization. Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abnormal accruals, especially when abnormal accruals are negative.
郭紋如. "從工業工程角度看財務性績效報表-以某半導體廠實施責任會計為例." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/07430452190310248554.
Full text楊靜宜. "台灣電子產業系統風險之影響因素探討：比較財務報表及其他會計資訊." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/06644619060352674302.
Full text劉奉岩. "我國財務會計準則公報第二十八號之遵循程度與公司特性之關聯性研究." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/53252115334510772593.
Full text國立政治大學
會計研究所
91
This study investigated the disclosure status of banking industry to understand how they follow the requirements of SFAS（Taiwan’s Statements of Financial Accounting Standards） No. 28. This study designed criteria to examine how each firm followed the requirements of SFAS No. 28, and further explored the relationship between the SCORES and characteristics. This study had three main outcomes. First, banking industry had no difficulty in following the disclosure requirements of SFAS No. 28. Especially, we can find the extend of accordance to SFAS No. 28 was not be completely met in the scope 33, 47, and 48. Second, empirical study of the extend of accordance to SFAS No.28 was significant different. After further investigating, we find the extend of accordance to scope 28, 33, and 48 of SFAS No.28 was significant different. Finally, only the CPA firm which was chosen by banking industry was TN Soong & Co（Deloitte Touche Tohmatsu’s member firm in Taiwan） or not could explain the extend of accordance to SFAS No.28.
Wan-Fang, Hsu, and 許婉芳. "會計師財務報告簽證之民事責任─以美國法之比例責任與有限責任為中心." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/82182206773053653834.
Full text賴怡君. "我國財務會計準則第34號及第36號公報對企業操作衍生性金融商品之影響." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/29358771216851787940.
Full text國立政治大學
會計研究所
97
This study focuses on the following issues. First, this study examines the relationship between corporate characteristics and its use of derivatives. Second, I further investigate the relationship between corporate characteristics and its degree of use of derivatives. In addition, the impact of SFAS No.34 and No.36 on corporate use of derivatives is also examined. The main conclusions are as follows. On the first issue, the empirical results show that for the firms with greater size, greater long-term liability ratio, greater dividend payout ratio, lower current ratio, greater R&D ratio and greater export ratio, they are more likely to use derivatives. These characteristics are important determinants for corporate use of derivatives. In the second issue, the empirical results indicate that for the firms with greater size, greater long-term liability ratio, greater dividend payout ratio and greater export ratio, their degrees of using derivatives are greater. In addition, the degree of corporate use of derivatives decreases after SFAS No. 34 and No. 36 became applicable. The corporate use of derivatives became more conservative after the application of these two pronouncements.
REN, BI-JIAN, and 任碧娟. "電腦化資訊系統內部控制之研究與評估：從會計師查核財務報表之觀點探討." Thesis, 1985. http://ndltd.ncl.edu.tw/handle/41131213844059576861.
Full textHuang, Chien-hsun, and 黃建勳. "提前適用財務會計準則公報第三十五號之上市櫃公司特性與盈餘管理之研究." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/06869649322131798933.
Full text國立政治大學
會計研究所
94
In July 2004, Accounting Research and Development Foundation in Taiwan issued Statement No.35,“Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. To reflect the true value of assets statement No.35 requires firm should recognize assets impairment loss when assets have impaired. However, assets impairment recognized may impact a firm’s accounting earnings and book value of long-term assets of the firm. This study investigates the main firm characteristics of early adoption of the new accounting standard and weather early adopters have earning management at the same time. Empirical results suggest that: (1) firms that early adopting statement No.35 are those with lower debt to asset ratio, return on asset ratio, dividend payout ratio and which are small sized. Besides, firm’s characteristics in past years are not determinant of early adoption of the new accounting standard. (2) Early adopters of the new accounting standard indeed use earnings management to lower the net income.
柯文通. "企業爲財務會計準則公報第三十九號「股份基礎給付之會計處理準則」實施之因應--以上市(櫃)公司申請發行員工認股權為例." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/61852316226047154577.
Full text簡宏志. "財務會計準則公報第34號第二次修訂金融資產重分類對市場反應與公司特性之研究." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/58392061539256959070.
Full text國立政治大學
會計研究所
97
This research mainly focuses on the market responses and its information content against the second amendment re-classification of SFAS NO.34 of financial assets using event study methodology. Market responses is examined with the amount disclosed at the first announcement of quarterly report. Then Ohlson model is applied to verify whether the disclosed amount has value relevance and how investors react to the announcement. The logit and OLS regression is utilized to examine the rationale behind reclassification and what affects the amount of reclassification. The empirical result shows that the announcement date of second amendment and announcement date of quarterly report do retain information content and value relevance. The investors have shown significant functional fixation. Higher pledged share ratio of directors and supervisors, lower ROE and higher TCRI rating, and is not reviewed by big four audit firms, is positively related to reclassification of financial assets. The amount of reclassification is positively related to higher pledged share ratio of directors and supervisors, higher TCRI rating, higher dividend payout ratio, is not reviewed by big four audit firms and lower ROE.
邱永昌. "影響長期性資產減損損失認列之決定性因素與其市場反應－以美國財務會計準則第144號公報為例." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/76153566537698645843.
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