| 期刊論文| 1. | Shen, Chung-Hua、Chih, H. L.(2007)。Earnings Management and Corporate Governance in Asia's Emerging Markets。Corporate Governance: An International Review，15(5)，999-1021。   | | 2. | Morgan, Donald P.(2002)。Rating Banks: Risk and Uncertainty in an Opaque Industry。The American Economic Review，92(4)，874-888。 | | 3. | Wall, Larry D.、Koch, Timothy W.(2000)。Bank Loan Loss Accounting: A Review of Theoretical and Empirical Evidence。Economic Review，85(2)，1-19。 | | 4. | Laeven, Luc、Majnoni, Giovanni(2003)。Loan loss provisioning and economic slowdowns: Too much, too late?。Journal of Financial Intermediation，12(2)，178-197。 | | 5. | Bikker, Jacob A.、Hu, Haixia(2002)。Cyclical patterns in profits, provisioning and lending of banks and procyclicality of the new Basel capital requirements。Banca Nationale del Lavaro Quarterly Review，55，143-175。 | | 6. | Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review，77(3)，547-570。 | | 7. | 楊蓁海(20060300)。我國銀行授信行為與景氣循環的關係：兼論新版巴賽爾資本協定的順循環影響效果暨其因應之道。中央銀行季刊，28(1)，43-72。 延伸查詢 | | 8. | 張麗娟、李育真(20110300)。本國銀行風險管理與財務危機對財務績效之影響。臺灣銀行季刊，62(1)，1-25。 延伸查詢 | | 9. | 沈中華、謝孟芬(20060600)。金融業提列備抵呆帳與景氣循環、法規之關聯性分析--以49個國家為例。財金論文叢刊，4，1-23。 延伸查詢 | | 10. | 李佩玲(2008)。瞻前或顧後？來自銀行提列備抵呆帳的證據。第12屆科技整合管理研討會期刊，558-590。 延伸查詢 | | 11. | Handorf, William C.、Zhu, Lill(2006)。US bank loan-loss provisions, economic conditions, and regulatory guidance。Journal of Applied Finance，16(1)，97-114。 | 圖書| 1. | Anadarajan, Asokan、Hansan, Iftekhar、Lozano-Vivas, Ana(2000)。Loan Loss Provision Decision: a Stochastic Frontier Approach。New York University Salomon Center。 | | 2. | Hemmelgam, T.、Teichmann, D.(2013)。Tax reforms and the capital structure of banks。Directorate General Taxation and Customs Union, European Commission。 | | 3. | Packer, Frank、Zu, Haibin(2012)。Loan Loss Provisioning Practices of Asian Banks。Bank for International Settlements。 | 其他| 1. | 吳佳蓉(20141015)。IFRS 9效應 金融須晴天儲糧。 延伸查詢 | | 2. | Bikker, J. A.，Metzemakers, P. A. J.(2003)。Bank Provisioning Behaviour and Procyclicality，De Nederlandsche Bank。 | 圖書論文| 1. | Cavallo, M.、Majnoni, G.(2002)。Do Banks Provision for Bad Loans in Good Times? Empirical Evidence and Policy Implications。Ratings, rating agencies and the global financial system。Kluwer Academic Publishers。 | |