The Implication of Related-Party Transactions on Earnings Management under IFRS
碩士 === 朝陽科技大學 === 會計系 === 104 === Taiwan has extensively adopted International Financial Reporting Standards , hereafter IFRS, after 2013. Several disclosure requirements for the related-party transactions have been remitted under IFRS. The investors worry about information asymmetry since part of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64979802025525528366 |