Forward Contracts Usage and the Value-relevance of Accounting Numbers
碩士 === 國立雲林科技大學 === 會計系 === 107 === This study examines the relationship between the forward contracts usage decision and the value relevance of accounting information in Taiwanese listed firms from 2009 to 2016. This study classifies the motives of forward contracts usage into hedging and non-hedgi...
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/9345yz |