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Chinese Abstract: 融資限制指的是:公司無法按照最適投資所要求的條件來取得外部資金, 以致無法達到最適投資。本研究建構一個基於盈餘資訊性的融資限制之理論模...
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XBRL format can not only enhance the quality of information disclosure, but also mitigate information asymmetry. In …
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Chinese Abstract:...
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This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...
Persistent link: https://www.econbiz.de/10008555937
A web portal is a site that can serve as a starting point to a wide variety of web searches. Portal technology first emerged when search engines like Yahoo! developed a common avenue by which users were able to seek and retrieve information from the Internet. These sites emerged as gateways to...
Persistent link: https://www.econbiz.de/10008555976