The Implications of Bank Regulation and Supervision for Loan Loss Provisions
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === This study focuses on bank regulation and supervision as an important mechanism influencing two distinct aspects of discretionary loan loss provision behaviors around the world, namely: income smoothing and timeliness of recognition. Using a large sample of banks...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43jenq |