The Effects of IFRS Adoption on Equity Valuation and Value Relevance of Financial Information
碩士 === 國立中興大學 === 會計學研究所 === 104 === This paper applies quarterly financial statement items to examine the value relevance of book value of equity, earnings before interest, tax and depreciation (EBITDA), and operating cash flows before and after the mandatory transition to IFRS in Taiwan. Furthermo...
| 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/27315393409631985764 |