The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries.

التفاصيل البيبلوغرافية
العنوان:	The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries. accounting quality: evidence from IASB members' countries.
Alternate Title:	IASB委員任職監管機構對會計品質之影響：來自IASB委員國的證據
المؤلفون:	Jing-Jie Wang, 王境頡
Thesis Advisors:	Wei-Ren Yao, 姚維仁
سنة النشر:	2019
المجموعة:	National Digital Library of Theses and Dissertations in Taiwan
الوصف:	107 This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the regulatory experience and are also identified as accounting expert, the extent of the quality increase will more intense. Our results imply that the personal characteristic of members is one of the most significant factors in this field.
Original Identifier:	107NDHU5385017
نوع الوثيقة:	學位論文 ; thesis
وصف الملف:	29
الاتاحة:	http://ndltd.ncl.edu.tw/handle/42ag3f
رقم الانضمام:	edsndl.TW.107NDHU5385017
قاعدة البيانات:	Networked Digital Library of Theses & Dissertations

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