The Effect of Convergence to IFRSs on Value-Relevance, Predictive Ability of Cash Flows, and Earnings Management
碩士 === 淡江大學 === 會計學系碩士班 === 98 === Adoption of IFRSs has become an essential trend of global accounting norm. This study uses data before during and after year 1999, which accounting standard in Taiwan started to converge with IFRS, then divides data into groups in order to examine possible affect r...
| 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/71951459006931939688 |