Does bank income smoothing affect earnings informativeness?
碩士 === 國立政治大學 === 會計學系 === 105 === This paper investigates whether bank income smoothing is due to communication of future earnings or opportunism to garble accounting numbers. I adopt two measures of bank income smoothing, i.e., discretionary loan loss provision and Level 2&3 fair value inputs....
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/v3eff3 |