Earnings Persistence and Valuation Implication for Listed Firms with Financial Derivatives Usage under SFAS No.34
碩士 === 淡江大學 === 會計學系碩士班 === 99 === This research examines the possible impact on firms’ earnings and stock return after implementing SFAS No.34 which directly imposes effect on financial derivatives usage. Furthermore, this research also analyzes post SFAS No.34’s effect on market investors’ rationa...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/73742941926507200342 |