台灣企業之公司治理與盈餘穩健性的關聯性
台灣企業之公司治理與盈餘穩健性的關聯性
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台灣: 國立臺北大學企業管理學系
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Language
Chinese
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台灣: 國立臺北大學企業管理學系
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Contents
Accounting conservatism is one of the important attributes of earnings. The academic argued that the earnings conservatism of firm correlates with corporate governance mechanisms. This paper used C-Score to measure earnings conservatism and examined the relationship between corporate governance and earnings conservatism in Taiwanese listed companie...
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Full title
台灣企業之公司治理與盈餘穩健性的關聯性
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TN_cdi_hyweb_hyread_00532333
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https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_hyweb_hyread_00532333
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ISSN
1025-9627
DOI
10.3966/102596272019060442003