The Usefulness of the Fair Value Option to Reduce Information Asymmetry - Using Analysts’ Forecast Dispersion
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === A sample of 380 U.S. bank holding companies from 2006 to 2007 is collected to study the usefulness of the fair value option to reduce information asymmetry. In February 2007, the Financial Accounting Standards Boards (FASB) released Statement 159,“The Fair Value O...
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| Format: | Others |
| Language: | en_US |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67392900176926249596 |