An Examination of Deferred Acquisition Cost in Insurance Firms
博士 === 臺灣大學 === 會計學研究所 === 98 === This dissertation consists of two parts. The first study examines valuation implication of deferred acquisition cost (DAC, DPAC) for insurance firms. First, the value relevance of DAC items under U.S.GAAP, characterized by capitalization-amortization approach, is in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/54935935014028440581 |