Does IFRS Provide More Relevant Information for Evaluating Systematic Risk?
碩士 === 國立成功大學 === 會計學系 === 102 === The objective of this study is to explore whether IFRS provide more relevant information for investors when they evaluate systematic risk. The empirical results indicate that after the elimination of Form 20-F reconciliation or the firms change their disclosure pol...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10601509603274124036 |