| dc.contributor | 會計研究所 | en_US |
| dc.creator (作者) | 劉啟群 | zh_TW |
| dc.date (日期) | 1997 | en_US |
| dc.date.accessioned | 9-Sep-2014 17:36:37 (UTC+8) | - |
| dc.date.available | 9-Sep-2014 17:36:37 (UTC+8) | - |
| dc.date.issued (上傳時間) | 9-Sep-2014 17:36:37 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/69650 | - |
| dc.description.abstract (摘要) | 在現代經濟體系中,銀行扮演社會不可或缺之金融中介角色,其績效繫於管理當局如何選擇最適之營運、理財、投資及會計等政策組合。然而,基於營運、理財及投資等政策之特性,其多需經過長期有效的政策執行才能產生影響;例如,銀行通常無法於短期內,迅速改善其資金來源之成本或資金運用之效率。因此,會計除表達企業經濟活動之功能外,其會計政策選擇自然也成為經理人員操縱之主要工具,以遂其自利動機。本研究之目的係透過財務報表內之資訊,解讀我國銀行管理人員會計政策選擇之決定因素。 | en_US |
| dc.description.abstract (摘要) | This study investigates how a bank manger chooses accounting policies. Specifically, I examines whether a bank changes the timing and magnitude of (1) provision for loan losses, (2) securities gains and losses, (3) fixed assets gains and losses, and (4) stock issuance to achieve earnings and capital goals. We use several estimation approaches including two-stage least squares, three-stage least square, Seemingly Unrelated Regression and two OLS regressions. Through different estimation, we are able to examine consistency and efficiency of diverse specifications. | en_US |
| dc.format.extent | 225 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | 行政院國家科學委員會 | en_US |
| dc.relation (關聯) | 計畫編號NSC86-2416-H004-014 | en_US |
| dc.subject (關鍵詞) | 會計政策;銀行業;銀行會計;台灣地區 | en_US |
| dc.subject (關鍵詞) | Accounting policy;Banking industry;Bank accounting;Taiwan area | en_US |
| dc.title (題名) | 我國銀行會計政策之實證研究 | zh_TW |
| dc.title.alternative (其他題名) | An Empirical Analysis Accounting Policies---The Case of Taiwan Banking Industry | en_US |
| dc.type (資料類型) | report | en |
