The study of earnings management via manipulation of discretionary loan loss provisions by banks in Taiwan.
碩士 === 國立中山大學 === 企業管理學系研究所 === 92 === For the evaluation of banks’ performance, non-performing loans ratio and capital adequacy ratio are the two major indicators other than earnings performance. Among the various tools for earnings manipulation, loan loss provisions may be the only one that could...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/79952153882616012147 |