An Empirical Study on Facotrs Influencing The Recognition of Loan Impairment by U.S. Commercial Banks
碩士 === 國立臺灣大學 === 會計學研究所 === 84 === This study investigates how managerial incentives can affect financial report recognition of loan impairments in the banking industry. This paper first examines the effects of signaling incentive. Primary capital a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1996
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93864068828197233213 |