The Effects of Accounting Standards on Managers in Preparing Consolidated Financial Statements
碩士 === 東海大學 === 會計學系 === 104 === This study investigates how effects of changes in accounting standards affects managers incentives on preparing the consolidated financial statements. Changes are divided into two parts: The first part is the amendment of Statement of Financial Accounting Standar...
| 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/78064604673489212959 |