An Empirical Study of Pension Assets and Liabilities
碩士 === 國立臺灣大學 === 會計學研究所 === 84 === This study uses cross-sectional equity valuation model to examine (1) whether pension assets and liabilities are valued by the securities market as corporate assets and liabilities, (2) which pension measures most close...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
1996
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Online Access: | http://ndltd.ncl.edu.tw/handle/06366369933397279127 |