The Effect of IFRS and US.GAAP Reconciliation for ADR Firms on Earning Quality
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 101 === In this study we investigate the role of differences between IFRS and US.GAAP accounting standards which affect earning quality. We employ two-stage rational expectations procedure developed by Mishkin (1983).We use this model to exam the relevance between ma...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56119570328258824762 |