The value and credit relevance of IFRS9
碩士 === 逢甲大學 === 財稅學系 === 107 === In order to restore public trust in the financial statements, the International Accounting Standards Board (IASB) published the final version of IFRS 9 Financial Instruments in July 2014. This study examines the value relevance and risk relevance of the adoption of I...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/4pe558 |