Does IFRS Adoption Matter?The Effects on Financial Transparency and Earnings Management in Banking Industry: Evidence from Four Asian Countries
碩士 === 國立中正大學 === 財務金融研究所 === 99 === This study aims to examine the impacts of fair value accounting by investigating the banking industry in Singapore, Hong Kong, Philippines and China during year 2003 (the earliest effective year of IFRS among sample countries) to year 2009 (the current year). Our...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67338114300902024651 |