The Effect of Adoption of IFRSs on Earning Usefulness: An Analysis Using Relevance and Faithful Representation
碩士 === 逢甲大學 === 會計學系 === 104 === Abstract This study examines whether comprehensive income and comprehensive income components after the adoption of IFRSs affect the usefulness of earnings. The study seeks two interrelated research questions that aim to assess whether IFRSs make earnings information...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/bmyd4t |