The Effects of Firm and Board Characteristics on Fair Value Measurements: Evidence from Financial Industry

碩士 === 逢甲大學 === 財稅學系 === 103 === A fair value measurement assumes firms exchange their assets and liabilities in an orderly manner with market participants. Firms are required to catalog and determine the exit prices based upon a hierarchy of three input levels which are formulated in IFRS 13. There...

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Bibliographic Details
Main Authors: JIA ZHEN LI, 李佳臻
Other Authors: 許慧雯
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/xffau9