The Earnings Management Before and After IFRS Adoption: Evidence from Taiwan
碩士 === 國立雲林科技大學 === 財務金融系 === 104 === Abstract The adoption of International Financial Reporting Standards has been obligatory in several countries around the world. It is expected to improve the reliability and comparability of financial statements among institutions and countries. IFRS is issued b...
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| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/31417724397279941383 |