A Study of Association Between IFRS Adoption and Accounting Quality:Evidence from Taiwan Capital Market
碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === The purpose of this study is to investigate whether the accounting quality improves after adopting International Financial Reporting Standards(IFRSs)in Taiwan. We divide the period from adopting GAAP to converging IFRSs into three sections(1997~1998、1999~2007、20...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/81338414185216850013 |