- 學位論文
營業性租賃對公司財務效益之研究--以航空公司為例
The Research on Financial Effect in Operating Lease.--Exam in Airline Corporation.
若您是本文的作者，可授權文章由華藝線上圖書館中協助推廣。
並列摘要
This abstract would not be displayed due to no authorization.
參考文獻
3. 吳金山(2004)，台灣地區航空業航空器租賃經濟效益之探討，國立台灣大學國際企業管理所碩士論文。
11. 禚建斌(2003)，會計折舊及資本支出與企業價值之攸關性實證研究，國立台灣大學會計學研究所碩士論文。
1. Anthony, J. H., and K. Ramesh (1992), “Association Between Accounting Performance Measures And Stock Prices: A Test of Life Cycle Hypothesis.” Journal of Accounting and Economics 15, 203-227.
2. Ball, R., and P. Brown (1968), “An Empirical Evaluation of Accounting Income Numbers.” Journal of Accounting Research 6, 159-178.
3. Beattie, V., Goodacre, A., Thomson, S.,“Operating leases and the assessment ofleas-debt substitutability”, Journal of Banking & Finance, Vol24, 427-470.
延伸閱讀
- 林素雯（2011）。營業租賃於未來租賃會計草案下實務運作之考量。會計研究月刊，(303)，118-120。https://doi.org/10.6650/ARM.2011.303.118
- 郭斯傑、王奎武（2001）。營建機具租賃公司現金流量預測系統之開發研究。建築學報，(37)，35-48。https://doi.org/10.6377/JA.200108.0035
- 江美艷、黃瑞展、洪玉美（2016）。以航運產業看新租賃會計準則。會計研究月刊，(367)，48-55。https://doi.org/10.6650/ARM.2016.367.48
- Mo, Y. H. (1989). An international comparison of the accounting treatment of aircraft leasing in airline accounts [master's thesis, The University of Hong Kong]. Airiti Library. https://www.airitilibrary.com/Article/Detail?DocID=U0029-1812201200009940
- 黃明珠（2006）。The analysis of effectiveness on corporation loan using Credit Scoring and Option Pricing〔碩士論文，淡江大學〕。華藝線上圖書館。https://doi.org/10.6846/TKU.2006.00328