The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013

The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013

碩士 === 國立臺北大學 === 會計學系 === 105 === This study investigates whether the adoption of IFRSs version 2013 replace of IFRS version 2010 in Taiwan could increases the comparability of financial statements. Data were collected from the publicly traded firms in TWSE (Taiwan Stock Exchange) and the GreTai (T...

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Main Authors: WANG, SHEN-HSIUNG, 王聖雄
Other Authors: SHIUE, MIN-JENG
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/7zy4gu
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spelling ndltd-TW-105NTPU03850102019-05-15T23:17:37Z http://ndltd.ncl.edu.tw/handle/7zy4gu The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013 導入國際財務報導準則對財務報表可比較性之影響-2010與2013版本間之比較 WANG, SHEN-HSIUNG 王聖雄 碩士 國立臺北大學 會計學系 105 This study investigates whether the adoption of IFRSs version 2013 replace of IFRS version 2010 in Taiwan could increases the comparability of financial statements. Data were collected from the publicly traded firms in TWSE (Taiwan Stock Exchange) and the GreTai (Taipei Exchange) between 2013 and 2016. We follow the methodology proposed by De Franco, Kothari and Verdi (2011) to evaluate the comparability of financial statements. The empirical results show that the adoption of new IFRSs version in Taiwan could improve the comparability of financial statements. SHIUE, MIN-JENG 薛敏正 2017 學位論文 ; thesis 52 zh-TW
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language zh-TW
format Others
sources NDLTD
description 碩士 === 國立臺北大學 === 會計學系 === 105 === This study investigates whether the adoption of IFRSs version 2013 replace of IFRS version 2010 in Taiwan could increases the comparability of financial statements. Data were collected from the publicly traded firms in TWSE (Taiwan Stock Exchange) and the GreTai (Taipei Exchange) between 2013 and 2016. We follow the methodology proposed by De Franco, Kothari and Verdi (2011) to evaluate the comparability of financial statements. The empirical results show that the adoption of new IFRSs version in Taiwan could improve the comparability of financial statements.
author2 SHIUE, MIN-JENG
author_facet SHIUE, MIN-JENG
WANG, SHEN-HSIUNG
王聖雄
author WANG, SHEN-HSIUNG
王聖雄
spellingShingle WANG, SHEN-HSIUNG
王聖雄
The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
author_sort WANG, SHEN-HSIUNG
title The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
title_short The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
title_full The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
title_fullStr The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
title_full_unstemmed The Effect of IFRS Adoption on Financial Statement Comparability- Comparison between IFRS 2010 and IFRS 2013
title_sort effect of ifrs adoption on financial statement comparability- comparison between ifrs 2010 and ifrs 2013
publishDate 2017
url http://ndltd.ncl.edu.tw/handle/7zy4gu
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