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G.(2011)。Why banks elected SFAS No. 159's fair value option: Opportunism versus compliance with the standard’s intent。 | 4. | Quagli, A.、Ricciardi, M.(2010)。The IAS 39 October 2008 amendment as another opportunity of earnings management: An analysis of the European banking industry。Genova, Italy:University of Genova。 | 5. | Song, Chang Joon(2008)。An evaluation of FAS 159 fair value option: Evidence from the banking industry。Virginia Polytechnic Institute and State University。 | 6. | United States Securities and Exchange Commission(2005)。Report and recommendations pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on arrangements with off-balance sheet implications, special purpose entities, and transparency of filings by issuers。 | 7. | Financial Stability Forum(200804)。Report of the Financial Stability Forum on Enhancing Market and Institutional Resilience。 | 學位論文1. | 簡宏志(2009)。財務會計準則公報第34號第二次修訂金融資產重分類對市場反應與公司特性之研究(碩士論文)。國立政治大學。 延伸查詢 | 其他1. | Lu, S.(20081024)。新34號公報,難救金融股。 延伸查詢 | 2. | Xiao, Z.,Li, S.(20081222)。淨值破10可維持信用交易。 延伸查詢 | 3. | International Organization of Securities Commissions(2008)。Technical committee report on the sub-prime crisis (May),http://www.iosco. org/library/pubdocs/pdf/IOSCOPD273.pdf。 | 圖書論文1. | Ronen, J.、Sadan, S.(1981)。Smoothing Income Numbers: Objective, Means and Implications。Readings。Massachusetts:Addison-Wiley。 | |
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