Knowledge transfer and agency problems on the enterprise integration with IFRS

• Main Authors: Chia-Wei Weng, 翁嘉瑋
• Other Authors: Shih-Wen Chien
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/54973330670442678100

碩士 === 國立高雄應用科技大學 === 會計系 === 99 === In response to the Financial Supervisory Commission Executive Yuan R.O.C (FSCEY) is scheduled for 2013 by R.O.C GAAP accounting standards conversion to IFRS. So many public companies begin to set up the IFRS conversion project. We survey the questionnaire with public company of the IFRS conversion project team members in southern Taiwan. Project team members whose have the agency problems and knowledge transfer issues will impact the IFRS project performance, while adding the absorptive capacity and inertia treat as moderation variables would affect the IFRS project performance whether are more significant results., We conducted questionnaires analyzed using multiple regression analysis with 121 valid questionnaires between May and June on 2011. The results analysis that the IFRS project team members who have agency problems were a significant negative relationship; and then between knowledge transfer and the IFRS project team performance are positively relationship.