Chapter 1 Introduction
1.1.Background
1.2.Developing countries
1.3.Contribution
Chapter 2 Literature review
2.1.Earnings management
2.2.Fair value accounting
Chapter 3 Theoretical analysis and hypothesis
3.1.Accounting research in the banking industry
3.2.The hypothesis development
Chapter 4 Research methodology
4.1.Discretionary provisions for loan loss and discretionary security gains and losses
4.2.The fair value measurements
4.3.Data and sample selection
Chapter 5 Empirical results
5.1.Descriptive statistics
5.2.Composition of fair value assets and liabilities
5.3.Univariate tests
5.4.Multivariate tests
5.5.Robustness and sensitivity tests
5.6.Differences in small earnings changes
5.7.Robustness and sensitivity tests
5.8. Additional tests
Chapter 6 Conclusions
Appendix
参考文献
致谢
List of publications
中南财经政法大学;
