Accounting Policy Choice Regarding the Fair Value Option and Executive Compensation: The Role of Equity Incentives
博士 === 國立臺北大學 === 會計學系 === 107 === This study examines what equity incentives drive the bank to adopt the fair value option (FVO). SFAS No. 159, Fair Value Option for Financial Assets and Financial Liabilities, allows firms to value financial instruments at fair values. Therefore, top manager can di...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/y7469s |