The Impact of Conducting International Financial Reporting Standards on Banking Industry’s Earnings Management and Earnings Conservatism: Evidence from China

碩士 === 東吳大學 === 會計學系 === 100 === This study uses the listed banks (A-share) in China from 2003 to 2010 as a sample and examines the impact of conducting International Financial Reporting Standards (IFRS) on the accounting information quality regarding earnings management and earnings conservatism. T...

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Bibliographic Details
Main Authors: Chun-Lin Chien, 簡君霖
Other Authors: Yung-Ming Hsieh
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/43108626851961299824