The Effect of Capital Adequacy Regulation on the Accounting Classification Decisions of Financial Assets for Taiwans' Commercial Banks.

碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This thesis examines whether the capital adequacy regulation imposing on commercial banks affects the accounting classification decisions of financial asset, using a sample selected from Taiwan public commercial banks during the period from 2005 to 2007. The main f...

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Bibliographic Details
Main Authors: Wen-Ting Shiue, 薛雯婷
Other Authors: Jia-Xun Jiang
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/41220082377127887202