Loan Loss Reserves and Income Smoothing：The Experience of Commercial Banking Industry in Taiwan
碩士 === 朝陽科技大學 === 企業管理系碩士班 === 93 === This thesis examines empirically whether the top management of domestic commercial banks are engaged in income smoothing behavior through the manipulation of loan loss reserves. Taking into account the characteristics of domestic commercial banks and the surrou...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/72030774511905739101 |