[PDF][PDF] [國科會專題研究計畫] 多國籍企業之衍生性金融商品使用與公司資訊不對稱之探討

黃心怡 - 2013 - 140.131.84.163
… of managers. This paper aims to investigate the relationship between derivatives usage and
… differences of idiosyncratic volatilities between firms with and without derivatives usage. …

銀行業以公允價值選擇權從事盈餘平穩化之研究.

陳維慈, 黃瓊慧, 陳淮群 - … of Management & Business …, 2020 - search.ebscohost.com
… Understanding earnings quality: A review of the proxies, their determinants and their …
objective of SFAS 159 is to mitigate accounting mismatches and reduce earnings volatility caused …

[HTML][HTML] 公司風險事項揭露對權益資金成本之影響-以台灣半導體業為例

HH Chien - 2022 - ir.lib.ncu.edu.tw
… This study mainly explores the impact of corporate risk factor disclosures on the cost of …
study uses listed companies in Taiwan’s semiconductor industry from 2006 to 2020, and uses the …

衍生性金融商品使用程度對會計資訊價值攸關性之影響-避險與非避險使用動機之檢測

陳慶隆, 林秀謙, 盧鎮瑋 - 管理與系統, 2014 - ir.lib.nycu.edu.tw
use of financial instruments together with the accompanying disclosure requirements debate
has motivated this study to examine the role of derivatives usage133 號公報(SFAS No.133) …

以質譜法開發偵測癌症之生物標誌與定量人體血漿中之單株抗體藥物

邱懷萱 - 2019 - tdr.lib.ntu.edu.tw
… Although silylation reagents have been used for the derivatization of FAs, most … volatile
non-polar derivatives. A wide range of alkylation reagents are available for the conversion of FAs