The Effect of Mandatory Adoption of IFRS on Earnings management：Evidence from Taiwan Public Companies
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 103 === Since 2013, all public companies in Taiwan have been required to publish their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This paper address the question whether the mandatory adoption of IFRS i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/yw35cu |