The influence of new accounting standards to the accounting quality of listed company in China
碩士 === 銘傳大學 === 會計學系碩士班 === 97 === The main purpose of this research is to analyze the impact of new accounting standards (New CAS) to the accounting quality of listed company in China. The proxies of accounting quality include earning management, earning conservatism, and value relevance. Our sampl...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/x4sn67 |