The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China
碩士 === 東吳大學 === 會計學系 === 100 === This study uses the listed banks (A-share) in China from 2003 to 2010 as a sample and examines the impact of conducting International Financial Reporting Standards (IFRS) on the accounting information quality regarding earnings management and earnings conservatism. T...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/43108626851961299824 |