目錄 . o) b. U- I4 r8 ~4 f% n+ i 1. Introduction) S1 R* {/ ]- M, m7 M
2. Background and Hypotheses; z7 p7 H# x( H/ E6 @4 B, v* |
2.1. The IFRS mandate in Taiwan : i/ L& M/ q: k% M5 U( m e/ a1 \ 2.2. The IDTRS mandate in Taiwan ! L* w9 E* f6 Y" Y& Q 2.3. Information environments and institutional environments2.4. Hypothesis Development! t, n- P ~* P( U% e5 G+ H
3. Data and Methodology * q5 ?! J9 r+ R% q4 `* `! ? 3.1. Sample collection0 o6 }' G$ @7 K7 g/ K. W) Y {
3.2. Model specifications1 V# b6 n0 e: z& e5 W
3.3. Descriptive statistics and univariate analysis4. Empirical Results 5 K' y) B2 ` y' H& r1 _ 4.1. The impact of the IFRS mandate on foreign mutual fund investment4.2. The impact of the IFRS and IDTRS mandates on foreign mutual fund investment4.3. The impact of the IFRS mandate and OECD industries on foreign mutual fund investment5. Robustness Analyses- p0 g5 R9 \+ |- C; V& l6 }3 N
5.1. Using income-based different amounts for IFRS convergence5.2. Using two-year different amounts of NW for IFRS convergence5.3. Using the IDTRS｀ Best voluntary disclosure? for information transparency5.4. Using the factors of information environment for information transparency5.5. Using adjusted sample periods for IFRS adoption5.6. Performing analysis by year over IFRS convergence5.7. Performing within-industry analysis for IFRS mandate6. Conclusions 9 J9 \) l. p' y' K8 g References 5 S+ g/ r9 y/ D9 z Appendix 5 d3 z8 {$ p* n3 W* u Appendix A: IFRS-based standards converged in Taiwan from 2005 to 2009Appendix B: Descriptive statistics of the IDTRS evaluation from 2005 to 2014Appendix C–1: The OECD classification of manufacturing industriesAppendix C–2: TWSE TEJ database and OECD industry classificationsAppendix D: Variable definitions+ P# k+ e/ ^" E9 k
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