The Effect of IFRS-based China Accounting Standards on Information Environment
碩士 === 國立彰化師範大學 === 會計學系 === 100 === This paper focuses on the Chinese securities market and examines the effect of the IFRS-based China Accounting Standards (ICAS) on the information environment. Until recently, China’s civil law failed to provide shareholders with effective rights protection. This...
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| Format: | Others |
| Language: | zh-TW |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05750809545006363240 |