The Comparison between Conservatism of Financial Statements under PRC GAAP versus IFRS
碩士 === 國立政治大學 === 會計研究所 === 100 === Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether Internatio...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/42871803385107298870 |