Fair Value Accounting and CEO Cash Compensation
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === In this paper, I examine how fair value accounting affects the contractual role of reported earnings and whether the use of fair value accounting reduces the use of reported earnings in determining CEO’s cash compensation. I first investigate whether adopting FV...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/50647064893731348844 |