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Cheung, Joon Hei
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소비자 파산과 소비자 금융시장 간 관계에 대한 고찰 (An Economic Perspectives on Personal Bankruptcy and the Implication of Consumer Credit Market)
Park, Chang-Gyun
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2019
Korean Abstract: 본 논문에서는 소비자 파산제도의 경제적 기능을 미래 소비변동에 대한 사회보험 제공, 인적자원의 사장을 방지하는 기제, 채무재조정을 위한 조정기구 등 세가지 측면에서 살펴보았다. 소비자 파산은 미래의...
Persistent link: https://www.econbiz.de/10012901337
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대손충당금 분류조정을 이용한 상호저축은행의 이익관리; 특별대손충당금을 중심으로 (Earnings Management of Savings Banks Using Loan Assets Classification : Focusing on Special Loan Loss Provision)...
Park, Sung Jong
-
2020
Korean Abstract: 본 연구는 상호저축은행이 특별대손충당금의 분류조정을 이용하여 이익을 조정하는지를 살펴보았다. 상호저축은행은 일반(상업)은행과 달리 고정여신에 대한 충당금을 일부 자본으로 인정받는다....
Persistent link: https://www.econbiz.de/10012845077
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