The Effects of Fair Value Accounting on Financial Transparency: Evidence from Analysts' Earnings Forecast Errors
碩士 === 國立中正大學 === 財務金融研究所 === 99 === he purpose of this thesis is to investigate the impact of the adoption of Taiwan’s Statement of Financial Accounting Standards No.34 (for financial instruments’ recognition and measurement, SFAS 34) on transparency of financial statement at January 1, 2006. SFAS...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/23130286445364036325 |