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題名:銀行業衍生性金融商品與裁決性壞帳之關聯性研究
書刊名:當代會計
作者:王蘭芬 引用關係薛敏正 引用關係顏莉萍
作者(外文):Wang, Lan-fenShiue, Min-jengYen, Li Ping
出版日期:2009
卷期:10:1
頁次:頁1-27
主題關鍵詞:裁決性壞帳衍生性金融商品盈餘平穩化Discretionary bad debt expenseDerivativesIncome smoothing
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:57
  • 點閱點閱:96
期刊論文
1.Ma, C. K.(1988)。Loan loss reserves and income smoothing: The experience in the U.S. banking industry。Journal of Business Finance and Accounting,15(4),487-497。  new window
2.Morgan, Donald P.(2002)。Rating Banks: Risk and Uncertainty in an Opaque Industry。The American Economic Review,92(4),874-888。  new window
3.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。  new window
4.Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics,19(1),3-28。  new window
5.王萬成、高祥恒(20050400)。Discretionary Accruals, Derivatives and Income Smoothing。中華會計學刊,5(2),143-168。new window  延伸查詢new window
6.沈中華、池祥麟(20030900)。從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機。經濟論文,31(3),407-458。new window  延伸查詢new window
7.Wall, Larry D.、Koch, Timothy W.(2000)。Bank Loan Loss Accounting: A Review of Theoretical and Empirical Evidence。Economic Review,85(2),1-19。  new window
8.Fok, Robert C. W.、Carroll, Carolyn、Chiou, Ming C.(1997)。Determinants of corporate hedging and derivatives: A revisit。Journal of Economics & Business,49(6),569-585。  new window
9.Guay, Wayne R.(1999)。The Impact of Derivatives on Firm Risk: An Empirical Examination of New Derivative Users。Journal of Accounting & Economics,26(1-3),319-351。  new window
10.Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics,22(1-3),177-206。  new window
11.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review,72(1),133-146。  new window
12.Holthausen, R.、Leftwich, R.(1983)。The Economic Consequence of Accounting Choice: Implications of Costly Contracting and Monitoring。Journal of Accounting and Economics,5,77-117。  new window
13.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research,26(Suppl.),1-31。  new window
14.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。  new window
15.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
16.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
17.Nance, Deana R.、Smith, Clifford W. Jr.、Smithson, Charles W.(1993)。On the determinants of corporate hedging。Journal of Finance,48(1),267-284。  new window
18.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢,8(2),33-65。new window  延伸查詢new window
19.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論,21(4),1-17。new window  延伸查詢new window
20.劉啟群(19990700)。我國金融業會計損益項目季別分析:盈餘管理間接測試法。會計評論,31,63-79。new window  延伸查詢new window
21.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
其他
1.林鳳麗(2003)。銀行業裁決性項目之盈餘管理。new window  延伸查詢new window
2.吳淳渼(2001)。我國銀行業盈餘管理行為、工具與還原之分析。  延伸查詢new window
3.莊韻平(2001)。銀行業壞帳提列與資本管理及盈餘管理關係之研究。  延伸查詢new window
4.謝勝安(2001)。銀行業盈餘管理之季別分析與市場反應。  延伸查詢new window
5.C. C. Liu and S. Ryan(1995)。The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions。  new window
 
 
 
 
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