政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86572

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文筆數/總筆數 : 113393/144380 (79%)
造訪人次 : 51239467 線上人數 : 874

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86572

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/86572

題名:	會計原則變動查核報告意見之市場反應研究
作者:	林靜婷
貢獻者:	周玲臺劉啟群林靜婷
關鍵詞:	會計查核報告
日期:	1997
上傳時間:	2016-04-27 14:05:56 (UTC+8)
摘要:	本研究之目的在探討國內審計準則公報第二號，對於會計原則變動具重大性的查核報告型態，必須出具保留意見的規範，是否有修訂的必要，並對於我國的審計準則委員會，擬作「得出具無保留意見」之修訂，探討實證上是否予以支持。 The purpose of this study is to examine the potential need to modify current R.O.C. Statement of Auditing Standards No.2, which is under revision by R.O.C. Auditing Standards Board. Specifically, our study provides empirical evidence to help ASB members evaluate the impact of cahnges in accounting principles on capital market under the diverse scenarios of different opinions issued by auditors. Accounting changes of TSE (Taiwan Stock Excahgne) listed firms from 1992 to 1996 are included in our sample. Three primary issues investigated and empirical results are summarized as follows.
描述:	碩士國立政治大學會計學系 85353019
資料來源:	http://thesis.lib.nccu.edu.tw/record/#B2002002128
資料類型:	thesis
顯示於類別:	[會計學系] 學位論文

文件中的檔案:

沒有與此文件相關的檔案.

在政大典藏中所有的資料項目都受到原著作權保護.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

資料載入中.....