IAS 41 and stock price informativeness
碩士 === 國立臺灣大學 === 會計學研究所 === 105 === International Accounting Standard 41: Agriculture requires fair value measurement and enhances disclosure for biological assets. In this paper, I examine whether adoption of IAS 41 influences firm-specific information flows capitalized into stock prices and thus...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7tprw9 |