The effects of mandatory IFRS adoption on listed companies:An empirical evidence from Mainland China and Taiwan
碩士 === 國立高雄第一科技大學 === 風險管理與保險研究所 === 103 === From 2013, there have been 120 countries adopting it, and the implementation of IFRS makes financial statement information more transparent and international. Importing Fair value book value lets book value and market value improve degree of synchronizati...
| 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/9sz5ea |