The Relationship between Earnings Management and Discretionary Bad Debts in Bank Owned By Financial Holding Company
碩士 === 國立臺灣大學 === 會計學研究所 === 99 === In this research we focus on capital management and income smoothing to study whether the bank owned by financial holding company involves in earnings manage-ment through discretionary bad debt expense. This study examines samples of TWSE (OTC) listed financial ho...
| 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/12127028655393950542 |