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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/88325

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88325

Title:	我國財務會計準則第一號公報有效性之研究 Effectiveness of Statement of Financial Accounting Standard No.1: Case of Taiwan.
Authors:	黃文正 Huang, Wen Cheng
Contributors:	康榮寶宋定懿 Kang, Jung Pao Sung, Ting Yi 黃文正 Huang, Wen Cheng
Keywords:	應計項目盈餘管理第一號公報 Accruals Earnings Management
Date:	1994
Issue Date:	2016-04-29 15:29:29 (UTC+8)
Abstract:	在財務會計準則公報第一號「一般公認會計原則彙編」發布之前，上市公司可引用的會計方法彈性極大，可源自於美國的教課書或一般公認會計原則；亦可採用一些與會計方法有關的法規之規定，例如稅法、公司法與商業會計法等。因為這些彈性的存在，管理當局在其自身最大利益的考量之下，必然會傾向選擇對其自身最為有利的會計方法來編製財務報表，提供相關的財務資訊。
Description:	碩士國立政治大學會計學系 82353003
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003419
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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