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林純央、張窈菱、林嬋娟, 2019, 「國泰人壽外匯價格變動準備金制度之意涵:匯率風險、避險成本與損益平穩」, 管理評論。 |
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Liu, C. C., & Chang, Y. L., 2012, "Incentives for Banks to Adopt the Fair Value Option under SFAS No. 159: Early versus Regular Adoption." Journal of Management and Business Research。 |
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