Determinants of the Adoption of the International Financial Reporting Standards: The Case of Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 92 === This thesis examines the impediments and facilitators of adopting the International Financial Reporting Standards (IFRS) in Taiwan. Questionnaires were mailed to 320 accounting managers of listed companies, 130 auditors of Big 4 firms, 155 academicians teaching fi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38576091246179399188 |