IFRS Adoption and Financial Reports Lag
碩士 === 輔仁大學 === 會計學系碩士班 === 104 === This study aims to explore the effect of IFRS adoption on the financial report lag. The sample of this study consists of Taiwan public companies listed on TSE/OTC/ROTC during 2011-2015. This study exludes 2012 from the main test because 2012 is IFRS preparation ye...
| 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/57878353345782571692 |