Earnings Quality Test of IFRS Adoption in Taiwan
碩士 === 國立中興大學 === 財務金融學系所 === 104 === This paper uses all firms listed on the Taiwan Stock Exchange from 2010 to 2015 as the research sample. We compared the earnings quality before and after the adoption of IFRS in Taiwan to examine whether earnings quality has improved among Taiwanese publicly tra...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/02068029061016270970 |