The Effect of the Adoption of IFRS Between Non recurring Gains or Loss and Earnings Management.
碩士 === 國立高雄應用科技大學 === 會計系 === 104 === In this study we mainly investigate whether the adoption of IFRS restrain the motivations of implementing the earning management and will prefer non-recurring gains and loss while implementing the earning management. Taiwan had enforced the listed companies to s...
| 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/4r9zcy |