The Effect of IFRS Adoption on Accounting Quality

碩士 === 國立臺灣大學 === 會計學研究所 === 103 === The purpose of this study is to investigate whether the accounting quality improves after adopting International Financial Reporting Standards(IFRSs)in Taiwan. We divide the sample into two periods: sample from 2010 to 2012 that haven’t adopted IFRSs yet and sam...

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Bibliographic Details
Main Authors: Wan-Ching Kao, 高宛青
Other Authors: Yao-Zong Chen
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/51957893117890029044