The Effect of Mandatory IFRS Adoption on Credit Rating and the Decision of Accrual-based and Real Earnings Management Activities
碩士 === 東吳大學 === 會計學系 === 106 === In the past, the function of accounting information was discussed in two perspectives: stewardship and valuation, coincidentally, recent objective of credit rating also develop toward these two roles. In 2013, the mandatory adoption of IFRS in Taiwan changed the fina...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/f3h8us |