The Accounting Quality between the IFRS and US GAAP Accounting Amounts:The Effect of IASB Members from United States
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === This paper examines whether accounting amounts based on IFRS comparable to those based on US GAAP, and investigates the role of the IASB members from United States in the accounting quality. We compare the non-US firms applying IFRS with the US firms applyin...
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/cqmu6j |