The relation between derivative and discretionary bad debt expense in the bank industry
碩士 === 元智大學 === 會計學系 === 93 === This study investigates whether managers using trading or non-trading derivatives and discretionary bad debt expense as partial subsititutes for smoothing earnings. Research samples are collected from Taiwan Listed banks between the first quarter in 2002 and the third...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38548478384372650911 |