Comparative Value Relevance Among ROC GAAP and IFRS
碩士 === 長榮大學 === 經營管理研究所 === 102 === Using a retrospective reconciliation data set in 2012 from Taiwan stock market, obtains accounting data under ROC GAAP and under IFRSs, this study compare the value relevance of accounting information under IFRSs and ROC GAAP. In addition, this study examine weath...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/75448550831203026944 |