IFRS Adoption and Financial Reporting Quality: Taiwan Experience

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Ching-Chieh Lin ; Chi-Yun Hua ; Wen-Hsiang Lin ; Wen-Chih Lee (2012)
  • Journal: International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4 October, pages 283-292
  • Subject: International Financial Reporting Standards, IFRS adoption, financial reporting quality, accounting standards, value relevance
    • jel: jel:M41

Taiwan’s financial accounting regulatory amendment directions shift the framework from the U.S. GAAP-based to International Financial Reporting Standards (IFRS)-based to accelerate the pace of progress towards convergence with IFRS. In the amendment process, the converg... View more
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