IFRS Adoption and Financial Reporting Quality: Taiwan Experience
International Journal of Academic Research in Accounting, Finance and Management Sciences,
International Financial Reporting Standards, IFRS adoption, financial reporting quality, accounting standards, value relevance
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...