The Effect of IFRS Adoption on Accounting Conservatism
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === This study aims to explore the impact of the International Financial Reporting Standards (hereafter, IFRS) on the accounting conservatism. This study uses the earnings asymmetric model of Basu (1997) to estimate the accounting conservatism. The empirical result of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55558106529928464747 |