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| Autor: | Pao-hung Chin, 金保宏 |
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| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 For the banking industry earnings management, there are many tools available for their choice. This research plans to discuss domestic banks’ quality by the banking industry's most important discretionary accruals (loan loss provisions). Based on the special nature of financial and insurance industries, the foreign and domestic researches mostly exclude the banking industry. However, the banking industry is an important part of the world's financial system. In recent years, numbers of financial crisis are related to banking industry. It will reduce credibility of financial statements, if the bank managements earnings. Therefore, this research expects to understand the banking association with earnings management by abnormal loan loss provisions. General business emphasis on after-tax net income or earnings per share, but the banking industry may be different if it intends to management earnings. This research thought that because the capital adequacy ratio is the index usually to weigh quality of the bank, therefore the banks for it should be very seriously. This research takes bank samples from 2007 to 2009 as the observations, and estimate abnormal loan loss provisions as a proxy variable of earnings management by Kanagaretnam et al. (2010). Test variable is capital adequacy rate. The empirical result is that the bank management is concerned for capital adequacy rate, and it can affect their decisions. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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