The Effect of IFRS Adoption on the Informativeness of Accounting Earnings
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === With the trend towards adoption of International Financial Reporting Standards (IFRS) in the international capital markets, IFRS has recently become virtually global accounting standards. Beginning from 1 January 2013, companies listed on the Taiwan Stock Exchange...
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ndltd-TW-103FJU003850432016-10-23T04:12:33Z http://ndltd.ncl.edu.tw/handle/96190257364079471022 The Effect of IFRS Adoption on the Informativeness of Accounting Earnings 採行IFRS對盈餘資訊性的影響 CHEN, YI-LING 陳憶玲 碩士 輔仁大學 會計學系碩士班 103 With the trend towards adoption of International Financial Reporting Standards (IFRS) in the international capital markets, IFRS has recently become virtually global accounting standards. Beginning from 1 January 2013, companies listed on the Taiwan Stock Exchange and the GreTai Securities Market are required to prepare their financial reports in full compliance with IFRSs. The purpose of this research is to examine the price and earnings relation before and after the implementation of IFRS. Research sample were collected from the publicly traded companies in Taiwan from 2011 to 2014. The model developed by Ohlson (1995) was used to test our conjesture. This study found that earnings could transfer more information to price after the implementation of IFRS. SHIUE, MIN-JENG 薛敏正 2015 學位論文 ; thesis 30 zh-TW |
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碩士 === 輔仁大學 === 會計學系碩士班 === 103 === With the trend towards adoption of International Financial Reporting Standards (IFRS) in the international capital markets, IFRS has recently become virtually global accounting standards. Beginning from 1 January 2013, companies listed on the Taiwan Stock Exchange and the GreTai Securities Market are required to prepare their financial reports in full compliance with IFRSs. The purpose of this research is to examine the price and earnings relation before and after the implementation of IFRS. Research sample were collected from the publicly traded companies in Taiwan from 2011 to 2014. The model developed by Ohlson (1995) was used to test our conjesture. This study found that earnings could transfer more information to price after the implementation of IFRS.
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author2 |
SHIUE, MIN-JENG |
author_facet |
SHIUE, MIN-JENG CHEN, YI-LING 陳憶玲 |
author |
CHEN, YI-LING 陳憶玲 |
spellingShingle |
CHEN, YI-LING 陳憶玲 The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
author_sort |
CHEN, YI-LING |
title |
The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
title_short |
The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
title_full |
The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
title_fullStr |
The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
title_full_unstemmed |
The Effect of IFRS Adoption on the Informativeness of Accounting Earnings |
title_sort |
effect of ifrs adoption on the informativeness of accounting earnings |
publishDate |
2015 |
url |
http://ndltd.ncl.edu.tw/handle/96190257364079471022 |
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