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...

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Bibliographic Details
Main Authors: Yi-Tsai Lee, 李怡采
Other Authors: none
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/48584616573579410996