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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

公允價值與聯貸特性之關聯性 / The Effect of Fair Value on Syndicated Loan Features

林乃馨 Unknown Date (has links)
本論文之研究目的係驗證公允價值資訊是否會影響聯合貸款的借款條件。實證結果顯示公司採用更多公允價值,尤其是第1等級輸入值,可在聯合貸款市場中可取得較有利的聯合貸款條件,例如可取得更低的利率及更高額的貸款金額。然而實證結果也顯示,若公司採用更多公允價值,尤其是第1等級輸入值,會有更高的機會被債權人要求提供債務擔保。由此可知,公司採用更多公允價值可有助於取得更有利的聯合貸款借款條件,同時第1等級輸入值可獲得更顯著的結果。

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