A Study on Value Relevance of SFAS NO.34-instantiating for financial industry in Taiwan
碩士 === 長榮大學 === 經營管理研究所 === 96 === Using quarterly financial statements on 30 banks of Taiwan over 2004-2007, this paper examines whether after and before the SFAS No.34 recognized fair value or history cost of financial instruments is value relevant. Besides, this paper examines whether after and b...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/c7dc9x |