臺灣博碩士論文加值系統

本論文旨在以實證方法探討商業銀行管理階層是否會運用呆帳提列來進行盈餘之平穩化。在考量本國商業銀行屬性及相關政治暨經濟環境因素之前提下，從三方面擬定出研究目的，並根據對應於各研究目的之實證結果來推論本國商業銀行之盈餘管理類型及其程度差異。實證結果得知商業銀行確會利用可裁決呆帳之提列進行盈餘平穩化行為，彙總主要實證結果如下：
1.對在當年度的經營績效相對其它銀行較佳、預期在次一年度的經營績效相對其它銀行較差之樣本銀行而言，管理階層會在該年度提列較高的可裁決呆帳費用以降低當年度之盈餘水準，藉此平穩當年度盈餘並換取在未來各年有較寬廣之盈餘操弄空間，以供未來美化經營績效之用。
2.政府調降金融業金融營業稅之政策，間接造成了商業銀行有盈餘管理空間，其管理階層利用此ㄧ政策提列較高額度之呆帳金額，以期未來有較寬裕之空間，在營運狀況不佳或相關政策改變時，得以從事盈餘管理，進而達到盈餘平穩化之目的。
3.民營化之前，公股擁有經營權的商業銀行相較於民營商業銀行而言，其銀行管理階層面對來自主管機關與立法機構監督之壓力，相較民營同業有較沉重之經營壓力，因而在可裁決呆帳費用提列之金額較實際應提列之金額為低，藉此以平穩盈餘。

This thesis examines empirically whether the top management of domestic commercial banks are engaged in income smoothing behavior through the manipulation of loan loss reserves. Taking into account the characteristics of domestic commercial banks and the surrounding political and economic environments, the thesis establishes three research objectives to be followed by empirical analysis accordingly. With a focus on discretionary loan loss reserves, the major empirical findings highlighting the existence of income smoothing behavior can be summarized as follows:
1.Domestic commercial banks, of which a relatively better performance was registered in a particular year, and a relatively worse performance is expected in the following year, allots a greater amount of discretionary loan loss reserves as a means to reduce the reported earnings in that particular year, hence, to provide more ample room for income smoothing in years to come.
2.When the taxing authorities reduce the business tax rate for domestic commercial banks, it creates some margin for income smoothing for domestic commercial banks. Domestic commercial banks therefore allot a greater amount of discretionary loan loss reserves following the reduction of business tax to provide more ample room for income smoothing to mitigate the negative influences from a turnaround policy change or from worse than expected performance in years to come.
3.State-owned banks are more concerned with earnings management presumably in the presence of pressure coming from supervising governmental bodies. The present study finds, before privatization, that State -owned banks tend to allot a relatively smaller amount of discretionary loan loss reserves than they would be otherwise as a mean to enhance reported earnings.

中文摘要 I
英文摘要 II
謝辭 III
表 目 錄 V
圖 目 錄 VI
第一章 緒論 1
第一節 研究背景 1
第二節 研究目的 2
第三節 論文架構 4
第貳章 文獻回顧 5
第一節 金融業呆帳提列相關規定 5
第二節 盈餘管理 11
第三節 盈餘平穩化(income smoothing) 15
第四節 本章結論 20
第参章 研究方法 21
第一節 待驗證假說建立 21
第二節 研究期間及資料處理 26
第三節 實證方法 29
第肆章 實證分析 36
第一節 敘述統計分析 36
第二節 商業銀行是否利用可裁決呆帳提列從事盈餘平穩化行為分析 41
第三節 調降金融營業稅對商業銀行可裁決呆帳提列上之影響分析 45
第四節 公、民營商業銀行之盈餘管理程度分析 47
第伍章 結論 53
參考文獻 55
附錄 58

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