The Effect of IFRS Adoption on Earnings Management
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === Taiwan adopted IFRS in 2013.This paper examines whether mandatory adoption of international accounting standards, IFRS, by Taiwanese companies is associated with lower earnings management. In addition, the impact of corporate governance and family control th...
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| Format: | Others |
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2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/47074993944878937711 |