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...

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Bibliographic Details
Main Authors: WENG, ZIH-NING, 翁子甯
Other Authors: HSU, HUI-WEN
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/4pe558