The Market Reaction to IAS40 Adoption in Taiwanese Traditional Industries

碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 100 === At August 11 of 2010, Clevo Co., announced that the company will adopt IAS 40 that uses fair value to evaluate firm investment asset. The early adoption of IAS is expected to enhance Clevo’s EPS from NT$ 13.07 to 65.22 and leads an increase of shareholders&am...

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Bibliographic Details
Main Authors: Su-hui Tsao, 曹素惠
Other Authors: Chou, Shu-ching
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/96700642097019480326