從股權結構與資本市場誘因探析我國銀行業之盈餘管理行為
碩士 === 國立政治大學 === 會計學系 === 89 === Abstract Banking industry in Taiwan is highly regulated and scrutinized by the banking law and government. Regulators of banking industry require that banks must satisfy certain capital adequacy ratio that is explicitly tied to accounting numbers. The reg...
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Format: | Others |
Language: | zh-TW |
Published: |
2001
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Online Access: | http://ndltd.ncl.edu.tw/handle/17498733826027592638 |