The Effect of Derivatives Usage on the Relative Value-relevance of Accounting Numbers
碩士 === 雲林科技大學 === 會計系研究所 === 99 === The ongoing growth in use of financial instruments together with the accompanying disclosure requirements debate has motivated this study to examine the role of derivatives usage on the value-relevance of accounting numbers. Especially, this study divides the enti...
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/18241690700298806333 |