The Effect of the Disclosures about Level 3 Fair Values on Cost of Debt Capital
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The purpose of this study is to examine the effect of the disclosures about Level 3 fair values on cost of debt capital. Using the yield spread between government bonds and corporate bonds is used to measure the debt capital cost. The disclosures of valuation tech...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7jt9e9 |