Earnings Management under PRC GAAP versus IFRS
碩士 === 輔仁大學 === 會計學系碩士班 === 96 === Recently, debate is arisen regarding the quality of different accounting standards all over the world. The empirical research comprises 947 observations of companies which have both the A-share and B-share listed on the stock exchange market of Shanghai or Shenzhen...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06682653184443716765 |