The Effects of Board Structure and Ownership on Taiwanese Bank Earnings Management
碩士 === 朝陽科技大學 === 會計所 === 99 === The loan loss provision against a bank''s total loans simultaneously appears at the balance sheet and profit and loss statement, in other words, banks need to boost their reserves, which could diminish earnings and increase asset. Therefore, loan lo...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/48584616573579410996 |