Does IFRS Adoption Improve Information Comparability?The Case of Taiwan
碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 104 === This study investigates whether the information comparability of financial statements effect with the adoption of International Financial Reporting Standards (IFRS). I assert that there are two equally important facets of information comparability: the simila...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6v8a28 |
| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 104 === This study investigates whether the information comparability of financial statements effect with the adoption of International Financial Reporting Standards (IFRS). I assert that there are two equally important facets of information comparability: the similarity facet and the difference facet. The results show that the adoption of IFRS and the convergence of IFRS worsen information comparability. Furthermore, I find that information disclosure are also associated with information comparability.
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