Market reaction to the adoption of IFRS in Taiwan
碩士 === 國立政治大學 === 會計研究所 === 98 === This study examines market reaction to the announcement of the IFRS adoption in Taiwan by 2003, and finds relationship between abnormal returns and both net benefits of enterprises and information environments of investors. The empirical results show that the annou...
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/84508792175702034778 |