我國財務會計準則第34號及第36號公報對企業操作衍生性金融商品之影響
碩士 === 國立政治大學 === 會計研究所 === 97 === This study focuses on the following issues. First, this study examines the relationship between corporate characteristics and its use of derivatives. Second, I further investigate the relationship between corporate characteristics and its degree of use of derivativ...
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Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/29358771216851787940 |