The Relationship between Changes in Accounting Principles and Accounting Information Quality
碩士 === 逢甲大學 === 會計所 === 98 === Abstract There has been considerable debate on whether cross-listed companies should prepare financial statements according to different accounting standards. In this paper, we use companies listed in both China’s A- and B-share markets as a sample to examine whether t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/09694313655876664907 |