The Role of Available-for-Sale Securities on the Performance of Insurance Companies in Taiwan

碩士 === 國立高雄大學 === 金融管理學系碩士班 === 106 === This study examines whether insurance companies in Taiwan use available-for-sale (AFS) securities as a proxy to manage earnings. Furthermore, this study analyzes whether earnings management will affect the performance of the insurance companies. The sample of...

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Bibliographic Details
Main Authors: CHEN,TZU-YIN, 陳姿吟
Other Authors: CHEN,YI-KAI
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/58dexb