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Title:	公允價值與聯貸特性之關聯性 The Effect of Fair Value on Syndicated Loan Features
Authors:	林乃馨
Contributors:	詹凌菁林乃馨
Keywords:	公允價值衡量聯合貸款特性債務資金成本 Fair value measurements syndicated loan features cost of debt
Date:	2016
Issue Date:	2016-07-20 16:40:56 (UTC+8)
Abstract:	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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Description:	碩士國立政治大學會計學系 103353027
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353027
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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