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研究生:方嘉麗
研究生(外文):FANG, JIA-LI
論文名稱:管理者過度自信、企業社會責任與銀行資產品質管理之研究
論文名稱(外文):Executives' Overconfidence, Corporate Social Responsibility and Bank Assets Quality
指導教授:盧陽正盧陽正引用關係王佑鈞王佑鈞引用關係
指導教授(外文):Lu, Yang-ChengWang, Yu-Chun
口試委員:張倉耀魏裕珍楊智明
口試委員(外文):Chang, Tsang-YaoWei, Yu-ChenYang, Jyh-Ming
口試日期:2017-06-28
學位類別:碩士
校院名稱:銘傳大學
系所名稱:財務金融學系碩士班
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:40
中文關鍵詞:過度自信企業社會責任貸款損失準備
外文關鍵詞:OverconfidenceCorporate Social ResponsibilityLoan loss provision
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本文主要研究84家美國銀行管理者過度自信與銀行貸款損失準備之間的關係,由於業務職權的不同,將管理者分成CEO與CFO兩個部分進行討論,本文進一步探討過度自信、企業社會責任與貸款損失準備之間的關係。結果發現CEO與CFO過度自信的銀行會提列較低的貸款損失準備,而且是否進行企業社會責任,管理者過度自信的銀行與貸款損失準備之間都呈顯著的負相關,但在區分是否過度自信的情況下,本文發現管理者在非過度自信的情況下,進行企業社會責任越多,所提列的貸款損失準備就越高。
This paper mainly deals with the relationship between the excessive self-confidence of 84 US bank managers and the preparation of bank loan losses. Due to the different business functions, this paper divides the managers into two parts: CEO and CFO. This paper further discusses the relationship between overconfidence, corporate social responsibility and The relationship between the loan loss preparation. As a result, it was found that the CEO and CFO's overconfident banks would raise a lower loan loss and whether there was a significant negative correlation between corporate social responsibility and manager's overconfident bank and loan loss, In the case of self-confidence, this article found that managers in the case of non-self-confidence, the more corporate social responsibility, the listed loans to prepare the higher the loss.


致謝 I
中文摘要 II
ABSTRACT III
目錄 IV
表目錄 VI
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 5
第三節 研究架構 5
第貳章 文獻探討與假說 7
第一節 過度自信相關文獻 7
第二節 CFO相關文獻 8
第三節 企業社會責任 9
第叁章 研究方法 14
第一節 資料來源與樣本 14
第二節 變數定義 14
第三節 UNBALANCED PANEL DATA 17
第四節 研究模型 18
第肆章 實證結果分析 19
第一節 敘述性統計 19
第二節 單變量迴歸 20
第三節 貸款損失準備與管理者過度自信之實證分析 21
第四節 貸款損失準備、過度自信與企業社會責任之實證分析 22
第伍章 結論 27
參考文獻 28


表目錄
表 1敘述性統計 19
表 2貸款損失準備:單變量分析 20
表 3貸款損失準備與CEO過度自信 21
表 4貸款損失準備與CFO過度自信 22
表 5企業社會責任對過度自信的CEO提列貸款損失準備之影響 23
表 6企業社會責任對過度自信的CFO提列貸款損失準備之影響 24
表 7 CEO過度自信對企業社會責任與貸款損失準備之影響 25
表 8 CFO過度自信對企業社會責任與貸款損失準備之影響 26


圖目錄
圖 1研究流程 6
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