Two Essays on the Adoption of IFRS: Fair Value Accounting and Auditor Characteristics
博士 === 輔仁大學 === 商學研究所博士班 === 104 === There has been much debate about the effects of principles- versus rules-based standards on earnings management behavior, but less attention has been paid to the influence of the auditor characteristics. The study adopted experimental method and used a full-facto...
| 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/45818001623090763474 |