The Effect of Derivatives Usage on Earnings Volatility
碩士 === 雲林科技大學 === 會計系研究所 === 99 === The Financial Accounting Standards Board in Taiwan issued and enforced Statement of Financial Accounting Standards No.34 in 2006 (hereafter, FASB NO.34). This standard triggers more transparent disclosure of accounting information. Prior studies reveal that manage...
| 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/18369199781023949702 |