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研究生:吳志銘
研究生(外文):Wu, Chih-Ming
論文名稱:台灣金融控股組織對銀行績效之影響
論文名稱(外文):The Impact of Joining Financial Holding Company on Taiwan Bank Performance
指導教授:朱炫璉朱炫璉引用關係
指導教授(外文):Chu, Hsuan-Lien
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:61
中文關鍵詞:聯立方程式模型金融控股公司績效資料包絡分析法
外文關鍵詞:simultaneous equationFinancial Holding CompanyperformanceData Envelopment Analysis
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有鑒於目前政府鼓勵金控併購銀行的政策不變,金控組織對旗下銀行的經營績效是否具備影響性,對管理者而言仍究是一個相當重要的管理議題。過去文獻以一般迴歸來探討金控銀行績效,但本研究希望透過更嚴謹的實證分析,以聯立方程式模型(Simultaneous equation model)同時探討加入金控組織對銀行績效之影響,及影響銀行加入金控之因素。本研究採用控制內生關係可能產生的影響,驗證加入金控組織對銀行績效之影響及影響銀行加入金控之因素。本研究結果除以較嚴謹的實證分析彌補相關文獻之不足外,亦可提供銀行評估加入金控之參考。
本研究之實證結果顯示,目前金控組織對銀行的經營效率為顯著的負相關。此結果顯示因併購所產生的組織複雜化,可能產生難以控制的代理問題,致使金控銀行相對於非金控銀行並未有較優異之績效表現。在影響銀行加入金控公司的因素方面,實證結果顯示經營效率較佳的銀行,較有可能加入金融控股公司。其他如分支機構數較多、股本及存款結構較佳及擅長於消金業務的銀行較傾向加入金控;而公股銀行及放款對象偏向中小企業的銀行加入金控的機率則相對較低。
本研究亦以其它非財務性績效指標、遞延時間分析及財務性績效指標作為敏感度分析。在員工產值方面,實證結果顯示金控對員工產值為顯著正相關,顯示金控銀行提供的多元行銷環境的確有助於提高員工產值。在遞延時間分析方面,本研究分別以遞延一年及遞延二年的資料進行測試,結果驗證本研究有關金控組織對銀行績效影響之實證結果,並不會受到遞延時間的影響。在財務性績效指標方面,實證結果顯示銀行加入金控對其財務性指標有正向影響,但統計水準並不顯著。
To provide better insights into the current policy that the government encourages financial holding company (FHC) to merge banks, more empirical evidence concerning the effects of joining FHC on bank performance should be useful. Most of prior studies examine how FHC affect bank performance using ordinary least squares (OLS) regression. We believe an alternative approach is to use the simultaneous-equations limited dependent variable model to examine impact of joining FHC on bank performance and factors influencing joining FHC. Specifically, we treat joining FHC as an endogenous regressor in the regression in addition to other control variables which may affect bank performance as exploratory variables in the regression. The results not only can rich the insufficiency of prior literature, but also offer lessons for banks when they consider joining FHC.
The empirical results indicated that banks affiliated with FHC are less efficient than other banks. It showed that the consolidation may increase the complexity of organization and result in hard-to-control agency problems within the organization. In addition, I found that more efficient banks are more likely to join FHC. Other variables that increased the probability of joining FHC include more branches, higher capital level, higher core deposit ratio, and higher ratio of customer loans. By contrast, governmental banks and banks with lower small and medium enterprises (SMEs) loan ratio are less likely to join FHC.
I also conducted three sensitivity tests to examine the robustness of the results. First, the labor productivity was used to measure the bank performance. I found that banks affiliated with FHC have higher labor productivity than other banks. Second, I also examine the factors influencing joining FHC based on relevant information at earlier period (i.e., period t-1, t-2). The results still indicated that banks affiliated with FHC are less efficient than other banks. Finally, I investigated the effects of joining FHC on bank financial performance (i. e., ROE, ROA, and earning before tax margin). The results showed that banks affiliated with FHC have higher ROE, ROA, and earning before tax margin, but the statistics are not significant.
第一章 緒論-----------------------------------------------01
第一節 研究背景------------------------------------------01
第二節 研究動機與目的-------------------------------------02
第三節 研究架構------------------------------------------05
第二章 文獻探討與假說建立-----------------------------------07
第一節 金融控股公司對銀行績效的影響------------------------07
第二節 被併或加入金控之銀行特性----------------------------09
第三節 發展研究假說--------------------------------------10
第三章 研究方法--------------------------------------------11
第一節 研究樣本與資料來源---------------------------------11
第二節 研究模型與變數說明---------------------------------12
第四章 實證結果與分析--------------------------------------24
第一節 加入金控組織對銀行效率值之影響----------------------24
第二節 影響銀行加入金控組織之因素--------------------------29
第三節 聯立方程式模型之實證結果----------------------------31
第四節 敏感性分析----------------------------------------36
第五章 結論與建議------------------------------------------45
第一節 結論---------------------------------------------45
第二節 管裡意涵與建議------------------------------------46
第三節 研究限制及未來研究建議-----------------------------48
參考文獻-------------------------------------------------49
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