- 學位論文
會計可比性與企業策略間的關聯性
The relevance of accounting comparability and business strategy
並列摘要
This study investigates the association between business strategy and accounting comparability which was developed by Barth , Landsman , Lang , Williams (2012) and De Franco, Kothari , Verdi (2011). Using the listed and OTC companies in Taiwan from 2011 to 2019 as the research sample, the results show that companies that adopt prospector strategies under the two methods have lower accounting comparability. Companies that adopt defender strategies have an impact on accounting comparability , but the prospector have a higher degree of influence than the defender.
參考文獻
中文文獻
李貴富，2018，查核品質屬性、財務報表可比性與投資效率，臺大管理論叢，
28卷2期:129-164
李貴富、陳韻珊、韓沂璉、杜昀容，2017，財務報表可比性、無形資產與權益資金成本，
管理與系統，24卷1期:103-134
延伸閱讀
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