A comparison of Earnings Management in Accounting Standards Transformation- Evidence from China
碩士 === 東吳大學 === 會計學系 === 100 === Taiwan will fully adopt International Financial Reporting Standards (IFRS) in 2013 while China had switched to IFRS since 2007. The purpose of this study is to examine whether the IFRS adoption can lower levels of the companies’ earnings management or not. The Shangh...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/90226281877697323027 |