IFRS Reconciliation Adjustments, Disclosure Level, and Market Valuation
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === This paper is intended to investigate whether IFRS reconciliation amounts provide information beyond Taiwan GAAP, whether investors value these amounts differently, and whether investor’s valuation of Taiwan versus IFRS amounts is affected by the magnitude of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qfp3k5 |