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。 |
2. | Morgan, Donald P.(2002)。Rating Banks: Risk and Uncertainty in an Opaque Industry。The American Economic Review,92(4),874-888。 |
3. | Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。 |
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。 |
5. | 王萬成、高祥恒(20050400)。Discretionary Accruals, Derivatives and Income Smoothing。中華會計學刊,5(2),143-168。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
14. | Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review,76(1),1-26。 |
15. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
16. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 延伸查詢 |
21. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 |