IFRS and Earnings Quality
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === The purpose of this study is to examine that Taiwan adopting IFRS in 2013 is associated with earnings quality. The study uses discretionary accruals based on Kothari et.al（. 2005）cross-sectional Modified Jones Model to proxy earnings quality. The empirical re...
| 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/67205101360227149873 |