The Relationship between the Adoption of IFRS in China and Accounting Conservatism
碩士 === 東吳大學 === 會計學系 === 102 === In this study, we use the sample of A-share companies listed in Shanghai and Shenzhen Stock Exchange to examine whether International Financial Reporting Standards is associated with accounting conservatism. The empirical result shows that as a result of China enforc...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/88619242469382982237 |