A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China
碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 103 === China issued the accounting standards that is similar to International Financial Reporting Standards on January 1,2007. In the previous literature, there is no consistent conclusion that adopting IFRS can reduce earnings management. In this study, the A-shar...
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/qpbus8 |