Adopt IFRSs Board Independence and Influence of Accounting Conservatism
碩士 === 銘傳大學 === 企業管理學系碩士班 === 103 === In the past, the financial statements are prepared in accordance with the Generally Accepted Accounting Principles(GAAP). Nevertheless, facing a multinational enterprise operation model by firms, the International Financial Reporting Standards(IFRSs) is req...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/33572656029914619468 |