The Effects of International Financial Reporting Standards on Financial Reporting Quality
The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange. Financial Reporting Quality is measured in this study by three attributes of earnings intro...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Athens Institute for Education and Research
2019-07-01
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| Series: | Athens Journal of Business & Economics |
| Subjects: | |
| Online Access: | https://www.athensjournals.gr/business/2019-5-3-3-Salah.pdf |