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...

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Bibliographic Details
Main Authors: Hsia,Wan-Ting, 夏琬婷
Other Authors: Tze-Yu Yen
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/23130286445364036325

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