An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations

碩士 === 南台科技大學 === 會計資訊系 === 97 === The trade receivables securitization has become one of the most popular financial instruments for corporations to raise capital. In Taiwan, World Pease Industrial Co.,(WPI) is the first corporation practicing the securitization program with underlying trade receiva...

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Bibliographic Details
Main Authors: Che-Wen Chen, 陳哲文
Other Authors: Juei-Chi Shen
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/47457358427730151727