The Effect of Taiwan Banks’ Adoption of International Financial Reporting Standards on the Value Relevance of Financial Reporting
碩士 === 東吳大學 === 會計學系 === 105 === This study applies the Ohlson (1995) valuation model, using "Allowance for Loan Losses" and "Accrued Pension Liability" as key indicators, to investigate whether the value relevance of financial reporting increases after the adoption of Intern...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/z48zwf |