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