Can I read IFRS Impact on Taiwan on EtoBox?

IFRS Impact on Taiwan by safa haddad is a document available to read on EtoBox.

What is IFRS Impact on Taiwan about?

This document summarizes a research study that investigated the effects of adopting International Financial Reporting Standards (IFRS) on financial reporting quality in Taiwan. The study analyzed 426 manufacturing firms from 2008-2010 (pre-IFRS period) and 2012-2014 (post-IFRS period). It found that post-IFRS firms experienced less earnings smoothing compared to pre-IFRS firms. However, it did not find significant differences in timely loss recognition or the value relevance of accounting information betwee

Author

safa haddad

Language

EN