The association between earnings under allowance method & direct write-off method and the change of non-performing loans rate & stock price for bank.
碩士 === 東吳大學 === 會計學系 === 89 === Abstract About the method of recording bad debt expense, the allowance method can match bad debt expense with revenue timely, so it is more relevant. However the direct write-off method record bad debt expense when accounts receivable has been determined to...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/00482687896569673569 |