The Risk Information and Value Relevance of Financial Statements
碩士 === 靜宜大學 === 會計學系 === 107 === In recent years, changes in accounting policies have gradually moved toward reducing the information asymmetry of users of financial statements. For example, both IFRS7 and IFRS9 have adjusted for the disclosure of risk information, with the aim of making risk inform...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
|
Online Access: | http://ndltd.ncl.edu.tw/handle/9mudz2 |