A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company

著录项

• 来源
  《International journal of managerial and financial accounting》 |2015年第1期|62-81|共20页
• 作者

  Chuang-Min Chao; Ming-Miin Yu; Nan-Hsing Hsiung;

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• 作者单位

  Department of Business Management, National Taipei University of Technology, 1, Sec. 3, Chung-Hsiao E. Rd., Taipei 10608, Taiwan;

  Department of Transportation Science, National Taiwan Ocean University, 2, Beining Rd., Jhongjheng District, Keelung 202, Taiwan;

  Department of Industrial and Business Management, National Taipei University of Technology, 1, Sec. 3, Chung-Hsiao E. Rd., Taipei 10608, Taiwan and Department of Public of Finance and Tax Administration, National Taipei University of Business, Taipei, Taiwan;

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• 收录信息
• 原文格式 PDF
• 正文语种 eng
• 中图分类
• 关键词

  IFRS; international financial reporting standards; financial accounting; Taiwan's banking sector; network SBM approach; data envelopment analysis; DEA;

  机译：IFRS;国际财务报告准则;金融会计;台湾银行业;网络SBM方法;数据包络分析;数据包络分析;