The Relevance between Accounting Policy Disclosure, IFRS Information Quality and the Cost of Equity Capital
碩士 === 國立中央大學 === 企業管理學系 === 104 === The adoption of International Financial Reporting Standards (IFRS) will increase the accounting disclosure of financial reporting, and contribute to globalization. IFRS and Generally Accepted Accounting Principles (GAAP) are mainly different from accounting polic...
| 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/51725557121767368451 |