Determinants of ROC GAAP-to-IFRSs Reconciliations
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === This study uses the ROC GAAP-to-IFRSs reconciliations information of financial statements in 2012 to investigate two topics. First of all, this study uses this unique transition to examine the relation between the earnings performance and the impact of a change i...
| 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/05338389931460536648 |