The Effects of Opening Undistributed Earnings of First-time IFRS Adoption on the Dividend Policy during the Transitional Period
碩士 === 國立臺北大學 === 會計學系 === 102 === Taiwan has started to adopt International Financial Reporting Standards (IFRS) since 2013. As the opening undistributed earnings of an entity may increase or decrease on account of the first-time adoption of the IFRS, the management may consider to increase or decr...
| 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/32501368535258854450 |