會計資訊有用性之研究
Date Issued
2005
Date
2005
Author(s)
王廉
DOI
zh-TW
Abstract
Recently, investors doubt the usefulness of accounting information. They think that it is impossible to make investment decision just by a company's annual report. This study wants to prove the accounting information content is able to assist investors.
This study analyzes 48 financial crisis companies range from 1995 to 2005. We analyze not only these companies' financial rate in traditional ways but also their reports' notes.
The result shows that there actually was information inside accounting reports before company's financial crisis. According to our result, we can tell bad companies from portfolio. Additionally, our study addresses a set of measures to analyze accounting reports' notes. Hoping we can educate people how to use accounting reports.
Subjects
財務危機公司
財務報表附註
Accounting Information
Financial Crisis Company
Financial Report Notes
Type
other
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