The Discretionary Accounting and Capital Adequacy of the Banking Industry in Taiwan
碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 92 === The main purpose of this study explores whether capital adequacy ratio has an effect on the use of discretionary accounting, especially discretionary gains on securities and provisions for loan loss, in the Taiwan’s banking industry. We use a simultaneous-equa...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/19767150039631570426 |