The Value Relevance of Deferred Acquisition Cost: Implication for Fair Value Accounting in Insurance Firms

柯承恩(Chen-En Ko)劉啟群(Chi-Chun Liu)廖懿屏(Yi-Ping Liao)2020-05-202020-05-2020121023-280Xhttps://scholars.lib.ntu.edu.tw/handle/123456789/494015The Value Relevance of Deferred Acquisition Cost: Implication for Fair Value Accounting in Insurance Firmsjournal article10.6529/RSFM.2012.24(4).2http://dx.doi.org/10.6529/RSFM.2012.24(4).2