Comparison of the earnings management of Financial holding subsidiary banks vs independent banks
碩士 === 中原大學 === 會計研究所 === 94 === This study analyzes the difference in earnings management of the subsidiary banks of the financial holding companies and independent banks. The McNichols & Wilson (1988)’s estimating bad debts model and Beatty et al. (2000)’s estimating benefits of the disposal o...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96179653068149037050 |