The Book-Tax Difference, Earnings Quality, and Stock Valuation for the Banking Industry
碩士 === 國立東華大學 === 公司理財碩士學位學程 === 97 === This paper examines the effect of book-tax difference on earnings quality for banking industry. This paper uses absolute discretionary provisions and earnings persistence as proxies for earnings quality. The sample includes twenty-seven listed banks during 199...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39737235464341703549 |