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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/79193
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/79193


    Title: 次貸風暴期間我國銀行業裁量性壞帳費用之研究
    Research on Taiwan Banks` discretionary bad debt expenses during subprime mortgage crisis
    Authors: 潘星佑
    Contributors: 郭弘卿
    潘星佑
    Keywords: 次貸風暴
    銀行
    裁量性壞帳費用
    盈餘管理目標
    Date: 2015
    Issue Date: 2015-11-02 14:46:49 (UTC+8)
    Abstract: 過去研究在探討次貸風暴期間我國企業盈餘管理行為,在樣本的選取上均排除行業特性較特殊的銀行業,然而諸多研究均指出銀行業可能較一般產業有更強的盈餘管理動機,故本文旨在探討我國銀行業在次貸風暴期間,裁量性壞帳費用之提列情形與盈餘管理目標。研究結果指出:管理前盈餘較高組之各銀行經理人,在裁量性壞帳費用之提列決策上,可能有不同考量,因此沒有明顯的盈餘管理目標; 管理前盈餘較低組與風暴前呈財務困難組,在風暴期間的盈餘管理目標皆為洗大澡,並於之後年度有迴轉情形。另外,風暴前呈財務困難組,於風暴期間之裁量性壞帳費用提列數,低於風暴前之提列數,可能因為在風暴前呈財務困難的年度,即使向上調整盈餘,亦無法達到目標水準,故可能如風暴期間以洗大澡為盈餘管理目標。
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    Description: 碩士
    國立政治大學
    會計研究所
    102353042
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353042
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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