The Key Factors of Banking Performance of Taiwan Commercial Banks under the Influence of Fair Value Accounting and Financial Crisis
碩士 === 淡江大學 === 會計學系碩士在職專班 === 100 === The value measurement of accounting has shifted from historical cost-based to fair value-based. Studies in the past has shown that this may led to earnings volatility of banks, and some other studies suggested that the volatility would be escalated by the globa...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/35446597278186253203 |