An examination of the influence of IFRS implementation on Earnings Persistence in Taiwan
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === This paper examines the influence on earnings quality of publicly traded companies during 2011 to 2014 after full adoption of IFRS. The study distinguishes samples during ROC GAAP in 2011 to 2012 and full adoption of IFRS in 2013 to 2014 and measures earning quali...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/07172610221655318769 |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 103 === This paper examines the influence on earnings quality of publicly traded companies during 2011 to 2014 after full adoption of IFRS. The study distinguishes samples during ROC GAAP in 2011 to 2012 and full adoption of IFRS in 2013 to 2014 and measures earning quality indicators for these two durations. This papre does not distinguish between the constituent element earnings and earning is divided into cash flow from operating activities and accruals. Empirical analysis of the effect of different constituent elements to earnings persistence and dividing the factors accruals into ruling and non-ruling accruals shows listed company earning quality have significantly upgraded since adpoting international financial reporting guidelines (IFRS) from the generally accepted accounting principles (ROC GAAP).
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