Research on Measures of Accounting Conservatismin the Banking Industry
碩士 === 國立臺灣大學 === 會計學研究所 === 95 === This paper is to investigate the impact of three conservatism measures in the banking industry on the association between earnings and stock returns in good and bad news. Three conservatism measures being tested are (1) the NPA coverage ratio: the ratio of allowan...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2007
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/63346121992171158879 |