The Relationship between Conservatism of Bad Debt Expense and Earnings Management in Taiwanese Banks
碩士 === 國立臺北商業技術學院 === 會計財稅研究所 === 100 === This study examines banks interrelation between conservatism and earnings management by examining the bad debt expense before and after the Financial Reform and the Financial Tsunami of Taiwan. The empirical data cover listed banks and banks under financial...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/17132654183883437868 |