Lin, Hsiou-wei W.Hsiou-wei W.LinChen, Yu-ChengYu-ChengChen2010-10-082018-06-292010-10-082018-06-291997-09http://ntur.lib.ntu.edu.tw//handle/246246/212869en-USAn Empirical Study on Taiwan‘s Commercial Bank Accruals Management via Loan Loss Provisions and Securities Gains and Lossesjournal article