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...
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/51957893117890029044 |