The Relationship between Affiliated Business Groups and Accounting Conservatism
碩士 === 靜宜大學 === 會計學系 === 107 === Since 2013, Listed and OTC companies in Taiwan have adopted the IFRSs. The accounting policy has shifted from conservatism to neutrality. There are few studies related to changes of accounting conservatism before and after the implementation of IFRSs. The purposes of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6u84wn |