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    题名: 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
    作者: 潘星佑
    贡献者: 郭弘卿
    潘星佑
    关键词: 次貸風暴
    銀行
    裁量性壞帳費用
    盈餘管理目標
    日期: 2015
    上传时间: 2015-11-02 14:46:49 (UTC+8)
    摘要: 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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    描述: 碩士
    國立政治大學
    會計研究所
    102353042
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353042
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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