Industry specialization auditor and earnings quality under IFRS No.34 –The example of financial instruments reporting

碩士 === 亞洲大學 === 會計與資訊學系碩士班 === 100 === This study use financial instruments reporting to examine the effect of Auditor industry specialization and earnings quality under taiwan's IFRS No.34. First of all,we examine the relationship between companies provision financial asset(liabilities) impa...

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Bibliographic Details
Main Authors: Chen,Chiaying, 陳家瑩
Other Authors: Ho,Lijen
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/54521478659709847104