The Accounting Standard Adoption Behavior of Enterprise: for Cost and Benefit Analysis or Institutional Pressures?
碩士 === 國立彰化師範大學 === 會計學系 === 98 === Recently, the dominant position of the Generally Accepted Accounting Principles (GAAP) based on the USA, was vanished by the fads of International Financial Reporting Standards (IFRS, hereafter) adoptions of countries and economic entities around the world. Studie...
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| Format: | Others |
| Language: | zh-TW |
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/14275892789937187875 |