Impact of IFRS Mandate on Foreign Mutual Fund Ownership: Role of Information Transparency and Industry
博士 === 國立成功大學 === 會計學系 === 103 === This study examines foreign mutual fund’s reactions to the convergence and adoption of International Financial Reporting Standards (IFRS). Considering the development of the information disclosure and transparency ranking system (the IDTRS) and high-technology indu...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/emcr9j |