The Predictive Ability of the Fair Value Hierarchy for Operating Performance Measures:Evidence from U.S. bank holding companies
碩士 === 國立臺北大學 === 會計學系 === 107 === Most of the previous studies indicated that fair values provide predictive ability for future performanc. However, fair values enhance the predictive ability of operating performance depends on the relevance and reliability of the fair value information. The U.S. F...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/sg4xg9 |