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163

臺大管理論叢

28

卷第

2

Van der Tas, L. G. 1988. Measuring harmonization of financial reporting practice.

Accounting and Business Research

, 18 (70): 157-169.

. 1992. Evidence of EC financial reporting practice harmonization: The case of

deferred taxation.

European Accounting Review

, 1 (1): 69-104.

Verrecchia, R. E. 2001. Essays on Disclosure.

Journal of Accounting and Economics

, 32

(1-3): 97-180.

Yip, R. W. Y., and Young, D. X. 2012. Does Mandatory IFRS Adoption Improve

Information Comparability?.

The Accounting Review

, 87 (5): 1767-1789.