Using S&P 500 Companies to Examine the Impact of Fair Value Option on Information Asymmetry- Using Bid-Ask Spread, Share Turnover and Return Volatility
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === In February 2007, the Financial Accounting Standards Board released the Statement of Financial Accounting Standards No. 159, The Fair Value Option for Financial Assets and Financial Liabilities— Including an Amendment of FASB Statement No.115. An entity has the op...
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| Format: | Others |
| Language: | en_US |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/25294493861452346844 |