我國實施IFRS後企業操作衍生性金融工具與盈餘管理之關聯性分析
碩士 === 國立高雄應用科技大學 === 會計系 === 106 === Abstract Under the circumstance of global e-commerce trade, derivative financial instruments continue to innovate and grow, owing to its characteristics of high risk, high leverage, high compensation and future time trading, causing the financial statements n...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/uk2yzr |