5

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7

H01

( )

:H01-1
8

( )

:H01-2

( )

H02

( )

-H03

( )
9

)1-6

ROA HO 2
H O3

H01-1

H01 HO1

H01-2

Garcia & Guijarro

,Onalo,Lizam & Kaseri (IFRS)


10

(IAS, IFRS)
11

IFRS IAS IFRS

(IASC

ROA

: (Earnings Management)

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