Value relevance of unrealized gains and losses on available-for-sale securities: example of listed bank and financial holding companies in Taiwan
碩士 === 國立政治大學 === 會計研究所 === 99 === This study investigates the value relevance of unrealized gains and losses on available-for-sale securities(hereinafter “UAFS”) by adopting the framework of Sloan(1996) and using Mishkin Test(1983) to examine the market efficiency. The reults are as follows: The ea...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/07127607535364777056 |