會計原則差異對我國企業赴美籌資之策略影響

碩士 === 國立臺灣大學 === 會計學研究所 === 89 === The purpose of this study is to conduct an empirical research on differences between ROC and US GAAP. US GAAP reconciliation included in the prospectus and provided by Taiwan companies which completed their ADR offerings were examined to find out major difference...

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Bibliographic Details
Main Author: 李振豐
Other Authors: 吳琮璠
Format: Others
Language:zh-TW
Published: 2001
Online Access:http://ndltd.ncl.edu.tw/handle/80756305833775127326