Earnings Management under IFRS in the Banking Industry
碩士 === 國立臺灣大學 === 財務金融學研究所 === 99 === International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions. The overall objective of this paper is to examine the effect of IFRS and its enforcement on earnings management in the banking industry. Prior researc...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05560615992330393198 |