The Impact of Fair Value and Corporate Governance on Value Relevance- An Empirical Analysis from finance industry
碩士 === 銘傳大學 === 會計學系碩士班 === 99 === This study applies Ohlson’s (1995) valuation model to divided financial statements into five parts: fair value assets (FVA) and liabilities (FVL), non-fair value assets (NFVA) and liabilities (NFVL), and net income (NI), that attempts to explain the relationship be...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/35726687893333833803 |