The Association among IFRSs, Institutional Environment and Value Relevance - Evidence from EU
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 101 === The face of the international trend of the global capital market, accounting standards convergence is already a global consensus of the accounting profession. Previous studies literature the affect value relevance import IFRSs, its results are mixed. The...
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/na4m97 |