19-1
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2023 / 7
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pp. 43 - 74
裁決性呆帳損失是加強還是削弱了銀行業的市場資訊效率？
Does Discretionary Loan Loss Provision Strengthen or Weaken Market Information Efficiency in The Banking Sector?
作者
詹凌菁 Ann Ling-Ching Chan
*
(政治大學 National Chengchi University)
Edward Lee
(University of Manchester)
詹凌菁 Ann Ling-Ching Chan
*
政治大學 National Chengchi University
Edward Lee
University of Manchester
中文關鍵字
呆帳損失；未來盈餘反應係數；訊息傳遞；盈餘管理
英文關鍵字
loan loss provision；future earnings response coefficient；signaling；earnings management