The Relationship Between Fair Value Option and Earnings Management
碩士 === 國立臺北大學 === 會計學系 === 106 === Past research had focused on how financial institutions conduct earnings management through loan loss provision (LLP). With the adoption of the FAS NO.159, the fair value option (FVO) has also been pointed out by many studies as a tool that may be used by financial...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a89tum |