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研究生:金保宏
研究生(外文):Pao-hung Chin
論文名稱:銀行業壞帳提列與盈餘管理關聯性之研究
指導教授:蘇裕惠蘇裕惠引用關係
學位類別:碩士
校院名稱:東吳大學
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:2011
畢業學年度:99
語文別:中文
論文頁數:33
中文關鍵詞:盈餘管理壞帳費用資本適足率
外文關鍵詞:earnings managementloan loss provisioncapital adequacy ratio
相關次數:
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銀行業欲進行盈餘管理,有許多工具可供其選擇。本研究擬透過銀行業最重要的裁決性應計項目(壞帳費用)金額之提列,探討本國銀行體質良窳與提列異常壞帳費用間之關係。
基於金融保險產業之性質特殊,國內外之研究大多排除銀行業。然而,銀行業本身亦為各國金融體制中的一項重要環節,近幾年多次金融危機皆與銀行業有關。假使銀行進行盈餘管理,將降低其財務報表之可信度。故本研究透過銀行提列異常壞帳費用之研究,期能瞭解銀行業與盈餘管理之關聯性。
銀行業進行盈餘管理之目的,可能與一般企業重視的稅後淨利或每股盈餘不同。本研究認為由於資本適足率常作為衡量銀行體質之指標,對於銀行而言可能更為重要,故各家銀行對於資本適足率理應非常重視。
本研究以本國2007年至2009年之樣本銀行為觀察值,並以Kanagaretnam et al. (2010)模型估計之異常壞帳費用作為衡量銀行是否盈餘管理之代理變數,測試變數則為前期資本適足率。本研究之實證結果為資本適足率確實為銀行管理階層所關心的重點,並左右其財報表達之決策。
For the banking industry earnings management, there are many tools available for their choice. This research plans to discuss domestic banks’ quality by the banking industry's most important discretionary accruals (loan loss provisions).
Based on the special nature of financial and insurance industries, the foreign and domestic researches mostly exclude the banking industry. However, the banking industry is an important part of the world's financial system. In recent years, numbers of financial crisis are related to banking industry. It will reduce credibility of financial statements, if the bank managements earnings. Therefore, this research expects to understand the banking association with earnings management by abnormal loan loss provisions.
General business emphasis on after-tax net income or earnings per share, but the banking industry may be different if it intends to management earnings. This research thought that because the capital adequacy ratio is the index usually to weigh quality of the bank, therefore the banks for it should be very seriously.
This research takes bank samples from 2007 to 2009 as the observations, and estimate abnormal loan loss provisions as a proxy variable of earnings management by Kanagaretnam et al. (2010). Test variable is capital adequacy rate. The empirical result is that the bank management is concerned for capital adequacy rate, and it can affect their decisions.
目 錄
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 論文架構及流程 4
第二章 文獻探討 6
第一節 盈餘管理之動機及資本適足率對於盈餘管理之影響 6
第二節 銀行業提列異常壞帳費用對於盈餘管理之影響 9
第三章 研究方法 11
第一節 研究假說之建立 11
第二節 實證模型與變數衡量 14
第三節 研究期間、資料來源及樣本選取 19
第四章 實證結果與分析 20
第一節 樣本之敘述性統計與相關性分析 20
第二節 銀行資本適足率與異常壞帳費用提列之關係 23
第五章 研究結論與限制 28
第一節 研究結論 28
第二節 研究限制 30
參考文獻 31


圖目錄
【圖1-1】 論文流程圖 5
表目錄
【表3-2-1】壞帳費用估計模型(2)之樣本銀行組成表 16
【表3-2-2】壞帳費用估計模型(2)樣本之敘述性統計量 16
【表3-2-3】壞帳費用估計模型(2)之迴歸結果 17
【表4-1-1】實證模型(1)之敘述性統計量 21
【表4-1-2】實證模型(1)之相關係數矩陣 22
【表4-2-1】實證模型(1)之實證結果 25
【表4-2-2】備抵壞帳覆蓋率與異常壞帳費用提列之迴歸分析 27
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