An examination of the influence of IFRS implementation on Earnings Persistence in Taiwan

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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Bibliographic Details
Main Authors:	Liu Yu-Ting, 劉宇庭
Other Authors:	Dr. Tai-Cheng Shih
Format:	Others
Language:	zh-TW
Published:	2015
Online Access:	http://ndltd.ncl.edu.tw/handle/07172610221655318769

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