The Effects of IFRS on Corporate Cash Holdings
| Autor: | Li, Yi-Chiao, 李伊蕎 |
|---|---|
| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 This study examines whether the adoption of International Financial Reporting Standards(IFRS) in Asian country affect Asian firm’s cash holdings and value of cash. Furthermore, we discriminate mandatory IFRS adoption firms and non-mandatory IFRS adoption firms with the same law system but in different country as well as discriminating voluntary IFRS adoption firms and non-voluntary IFRS adoption firms in the same country. The purpose of the discrimination is to observe difference in cash holdings and value of cash between mandatory(voluntary) IFRS adoption firms and non-mandatory(voluntary) IFRS adoption firms. The empirical result show cash holdings and value of cash for IFRS adoption firms will be affect by different situation for adoptin IFRS and economic development. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|