The Ohlson Model and Value-Relevance of Adoption of SFAS No.34 and Corporate Governance
碩士 === 國立高雄應用科技大學 === 會計系 === 98 === Abstract Taiwan SFAS No. 34 Accounting for Financial Instruments states financial instruments must classify and measure with fair value. This study examines value-relevance of adopting of SFAS No. 34 in Taiwan. My empirical results show that reclassified financi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65115820519092551796 |