政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/84418

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政大典藏 > College of Commerce > Department of Accounting > Theses > 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:	[Department of Accounting] Theses

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