Investigation into Earnings Quality from perspective of Fair Value Accounting：Evidence from Accounting for Financial Instruments
碩士 === 靜宜大學 === 會計學系研究所 === 98 === Abstract The purpose of this study was to examine whether or not recognition and measurement of non-derivative financial assets and financial liabilities applying fair value accounting improves earnings quality. Earnings quality was discussed in terms of four attri...
| 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/36073071434393149132 |