Does Mandatory Adoption of International Financial Reporting Standards Influence Over-Investment Behavior? Evidence from Taiwan Listed Companies

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 102 === Due to the coming of global economic liberalization, reducing of cross-border financing barriers and making a consistent accounting standards, countries around the world gradually adopt IFRSs directly or make their own GAAP in accordance with IFRSs to faci...

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Bibliographic Details
Main Authors: Chien-ChiYu, 余建畿
Other Authors: Jeng-Fang Chen
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/y6x8gs