The Impact of Information Disclosure and Transparence Ranking System on Earnings Management：Before and After IFRS Adoption
碩士 === 國立中山大學 === 企業管理學系研究所 === 102 === Based on the results of Information Disclosure and Transparence Ranking System (IDtrs), this study test whether companies will make a difference in earnings management before and after IFRS adoption. Besides the law disclose information about company, IDtrs al...
| 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/39890280938095291378 |