臺灣博碩士論文加值系統

合規風險是指銀行因未能遵循法律、規則、自律性組織制定之相關準則以及最佳實務慣例，因而遭受法律制裁或監管處罰、重大財務損失或聲譽損失的風險。合規風險是銀行管理的重要構面之一，銀行管理之良窳又與銀行資產品質息息相關。本文主要目的在檢驗銀行合規風險事件與銀行放款品質的關係。研究樣本為2004年至2013年的台灣31家銀行。實證結果顯示，銀行的合規風險事件與逾期放款比率呈正向關係，同時也發現成本效率較低的銀行逾期放款比率較高。這些證據支持「管理不善」假說。此外，本文亦發現，管理能力對於小銀行以及在金融危機時期維持放款品質特別重要。

Compliance risk is defined as the risk of legal or regulatory sanctions, material financial loss, or loss to reputation a bank may suffer as a result of its failure to comply with laws, regulations, rules, related self-regulatory organization standards, and codes of conduct applicable to its banking activities. Compliance risk control is an important dimension of banks’ management which is strongly related to asset quality. This paper examines the influence of banks’ events of compliance risk on loan quality. A sample consists of 31 banks from Taiwan over the period 2004 to 2013. The results of our analysis show that compliance risk events are positively related to non-performing loans. We also find that decreases in measured cost efficiency are generally followed by increases in non-performing loans. These findings provide support for the bad management hypothesis. In addition, we find good management is critical for small banks and periods of financial crisis to maintain quality of loans.

中文摘要Ⅰ
英文摘要Ⅱ
誌謝Ⅲ
目錄Ⅳ
表目錄Ⅴ
圖目錄Ⅵ
第壹章 緒論1
第一節 研究背景與動機1
第二節 研究目的3
第三節 論文結構4
第貳章 文獻探討5
第一節 銀行合規風險管理相關文獻5
第二節 銀行放款品質影響因素相關文獻10
第參章 研究方法15
第一節 研究架構與研究假說15
第二節 變數定義與衡量22
第三節 模型設定與假說檢定方法26
第四節 樣本與資料來源29
第肆章 實證結果與分析30
第一節 變數敘述性統計30
第二節 合規風險事件與放款品質關係分析32
第三節 穩健分析38
第伍章 結論與建議49
第一節 研究結論49
第二節 研究建議50
參考文獻52

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