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 |