A Study of the Association among IFRSs, Institutional Environment and Value Relevance - Evidence from Chinese Listed Company

碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 101 === Ministry of Finance of China required the listed company in 2007 to prepare its financial statements in accordance with International Financial Reporting Standards(IFRSs). However, different socio-cultural, legal system, political environment, business h...

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Bibliographic Details
Main Authors: Hung-Chi Lin, 林鴻基
Other Authors: Cheng-Hwai Liou
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/f9th9h