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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/84418
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/84418


    Title: 資訊特性與揭露頻率資訊內涵之研究-以盈餘與銷貨為分析基礎
    Authors: 金成隆
    Contributors: 鄭丁旺
    金成隆
    Date: 1996
    Issue Date: 2016-04-14 13:57:53 (UTC+8)
    Abstract: 會計之目的,係在揭露有用之資訊給使用者。因此,揭露政策與資訊特性常係學者研究之焦點。就前者而言,年度盈餘可劃分為月盈餘,自願性地按月逐次揭露,亦可完全不分割、不揭露,或是選擇性地揭露月盈餘。此種經常、非經常性月盈餘揭露政策之選擇,可能隨著公司盈餘成長變異性而異。從而選擇不同之揭露政策,可能引起投資者不同之評價。
    Description: 博士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002000649
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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