Did Fair-Value Accounting Aggravate the Financial Crisis?
碩士 === 國立成功大學 === 財務金融研究所 === 101 === This study developed empirical models to test whether fair value accounting created the downward spiral that aggravates the financial crisis. The research framework followed the two tide-up for downward spiral summarized by Laux and Leuz (2009): First, fair valu...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21654622695013903766 |