Does Mandatory IFRS Adoption Affect Crash Risk? Evidence from Taiwan
碩士 === 國立成功大學 === 會計學系 === 104 === The financial reporting environment changed significantly in 2013 for thousands of public companies when Taiwan mandated the adoption of International Financial Reporting Standards (IFRS). This event provides a natural setting for testing whether changes in the fin...
| 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/j35645 |