Using S&P500 Companies to test the Usefulness of the Fair Value Option to Reduce information Asymmetry -Analysts'' Forecast Dispersion
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === Using S&P500 companies as a sample, this paper investigates the effectiveness of fair value option in reducing information asymmetry. In February 2007, FASB announced statement 159, ’’ The Fair Value Option for Financial Assets and Liabilities ‘’ (SFAS No.159)...
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| Format: | Others |
| Language: | en_US |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53652127536626982161 |