銀行業應計呆帳費用及實際沖銷呆帳與銀行業價值攸關性之研究
Date Issued
2004
Date
2004
Author(s)
連婉茹
DOI
zh-TW
Abstract
This study uses Ohlson(1995) and Ohlson(1999) valuation models to investigate the market’s perception of the accrual bad debt expenses and actual write-off on firm value for bank industry. By empirical studies, we anticipate to obtain evidence for three objects. 1. Is the model explanatory power higher if we replace accrual bad debt expenses by actual write-off to be an ingredient of accounting earnings and equity book value? 2. How about the valuation coefficients of accrual bad debt expenses and actual write-off in the valuation models? 3. Accounting information of loan loss risk of bank industry is insufficient in Taiwan capital market. Could investors in Taiwan be aware of management discretionary incentive of accrual bad debt expenses to release good news of their private information in regulatory capital-based?
Subjects
價值攸關性
實際沖銷呆帳
呆帳費用
銀行業
Bank Industry
Write-off
Value
Bad Debt Expense
Type
other
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