The value relevance of the adjustment of accounting change from ROC GAAP to IFRS：the effect of board characteristics
碩士 === 國立高雄第一科技大學 === 財務管理研究所 === 101 === In 2009, the Financial Supervisory Commission, R.O.C. announced that listed firms should officially adopt the International Financial Reporting Standards to make financial reports from 2013 and disclose the adjustment of accounting change between ROC GAAP an...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95459386454143857866 |