The Relationship between Major Customer and Segment Reporting Quality : The Role of Auditor Industry Specialization
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 106 === According to International Financial Reporting Standard-IFRS 8, Operating Segments, the segment information of firms should be identified and reported on the basis of management approach. That is, in order to improve the information quality of financial repo...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/rj8m6g |