Comparative Value Relevance Among ROC GAAP and IFRS

碩士 === 長榮大學 === 經營管理研究所 === 102 === Using a retrospective reconciliation data set in 2012 from Taiwan stock market, obtains accounting data under ROC GAAP and under IFRSs, this study compare the value relevance of accounting information under IFRSs and ROC GAAP. In addition, this study examine weath...

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Bibliographic Details
Main Authors: Chien-Yu Chen, 陳建昱
Other Authors: Shu-hsing Wu
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/75448550831203026944