美國會計原則與國際會計準則之比較-以美、英、德為例
碩士 === 東吳大學 === 會計學系 === 95 === Abstract We compare measures of accounting quality for firms applying IAS with US firms to investigate whether IAS are associated with less earnings management, more timely loss recognition, and higher value relevance of accounting amounts than US GAAP. Our sample c...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/33240344443268703128 |