Does IFRS Adoption Improve Information Comparability?The Case of Taiwan

• Main Authors: Yen-Hsien Liu, 劉彥弦
• Other Authors: Shu-Hui Sue
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/6v8a28

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.