臺灣博碩士論文加值系統

在全球化經濟時代的環境下，國內銀行進入百家爭鳴的時代，銀行聯合貸款業務勢將扮演重要的角色，除了是獲利的來源之外，亦是評估銀行是否能晉升國際性銀行的要點之一。盈餘管理議題一直是現代財務領域重要且有趣的主題，對財報使用者而言，企業盈餘品質為相當重要之資訊。本研究以台灣地區聯貸案的資料，有效樣本1,001筆台灣上市櫃企業為研究對象，本研究探討「公司盈餘管理行為」與「銀行聯貸契約貸款條件」的關係，藉以了解金融機構使用聯貸契約條款的影響因素，以及銀行如何決定聯合貸款合款條件的設置。

Taiwanese banks have been flourishing in the growing global economy. Consequently, syndicated loans are becoming a vital bank service. In addition to generating profit, this service is a crucial factor when evaluating whether a bank has the capacity to develop internationally. Earnings management has been a popular topic in modern finance; investors perceive the earnings quality of firms as vital information. In this study, we focused on syndicated loan cases in Taiwan. We used 1,001 companies listed in Taiwan Stock Exchange as samples to examine the relationship between corporate earnings management and the conditions set forth in syndicated banking loans. The results of this study expand the knowledge regarding factors that influence how financial institutions employ certain terms in syndicated loan contracts and how they conditions for these contracts are determined.

目　錄

第一章 緒論………………………………………………1
1.1 研究背景與動機……………………………………………… 1
1.2 研究目的………………………………………………4
1.3 章節架構與研究流程………………………………………………5
第二章　文獻探討………………………………………………7
2.1 銀行聯合貸款………………………………………………7
2.1.1銀行聯合貸款定義與特性………………………………………………7
2.1.2聯合貸款的主要益處………………………………………………8
2.1.3聯合貸款的組成成員與職責………………………………………………9
2.1.4聯貸契約條款………………………………………………10
2.2 盈餘管理………………………………………………13
2.3 研究假說………………………………………………16
第三章 研究方法………………………………………………20
3.1資料來源與樣本篩選………………………………………………20
3.2 研究設計………………………………………………20
3.3 實證模型………………………………………………22
第四章 實證結果………………………………………………28
4.1 敘述統計………………………………………………28
4.2 相關性分析………………………………………………30
4.3 迴歸結果分析………………………………………………32
第五章 結論與建議………………………………………………37
參考文獻………………………………………………39
中文部份………………………………………………39
英文部份………………………………………………41


圖目錄
圖1-1 研究流程圖………………………………………………6


表目錄
表4-1 各變數之敘述性統計值………………………………………………29
表4-2相關性分析……………………………………………………………31
表4-3實質盈餘管理行為對合約條件的結果………………………………………………33
表4-4實質盈餘管理程度對合約條件的結果………………………………………………36

















29
表4-2相關性分析……………………………………………………………31
表4-3實質盈餘管理行為對合約條件的結果…………………………...….33
表4-4實質盈餘管理程度對合約條件的結果……………………….……...36

參考文獻
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尤竣聖（2010）。企業聯合貸款宣告對股價之影響－以台灣上市（櫃）公司為例。未出版之碩士論文，私立中原大學企業管理學系，桃園縣。



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