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研究生:張雅晴
研究生(外文):CHANG,YA-CHING
論文名稱:國家文化、宗教信仰與銀行風險承擔
論文名稱(外文):National Culture,Religion and Bank Risk-taking
指導教授:林文昌林文昌引用關係
指導教授(外文):LIN,WEN-CHANG
口試委員:林文昌郭良瑋賴怡洵
口試委員(外文):LIN,WEN-CHANGKUO,LIANG-WEILAI,YI-HSU
口試日期:2019-06-13
學位類別:碩士
校院名稱:國立中正大學
系所名稱:財務金融系研究所
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:2019
畢業學年度:107
語文別:中文
論文頁數:38
中文關鍵詞:國家文化宗教信仰銀行風險承擔
相關次數:
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  • 點閱點閱:209
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  • 收藏至我的研究室書目清單書目收藏:0
過去的文獻對銀行風險承擔的議題大多由公司治理層面或法律規範層面進行探討,然而由國家文化層面進行探討是比較少的,我們認為社會文化也是影響銀行風險承擔的原因之一,此外因為宗教信仰也是屬於文化的一部份,因此我們利用西元2013年到2017年37個國家,494筆樣本資料進行國家文化、宗教信仰與銀行風險承擔的探討。
本文利用Hofstede的四個文化指標,不確定規避指數(uncertainty avoidance index)、個人主義(individualism)與集體主義(collectivism)、陽剛文化(masculinity)與陰柔文化(femininity)、權力距離指數(power distance index),宗教變數則是區分為四類,分別是天主教/正教、基督新教、伊斯蘭教與東方信仰進行探討。
本篇研究在控制國家法律、經濟層面與銀行個別特徵變數後,發現陽剛文化對銀行風險承擔具有負向的影響效果,個人主義與權力距離指數對銀行風險承擔的影響效果較不明確。而從宗教層面來看,我們發現以基督新教為主要信仰的國家相較於非基督新教信仰的國家,其銀行風險承擔是比較大的;以東方信仰為主要信仰的國家,銀行風險承擔的程度是否因為宗教而有差異是比較難斷定的;然而以天主教或伊斯蘭教作為主要信仰的國家,銀行風險承擔的程度不會因為宗教信仰而有差異。

Most prior studies examined bank risk-taking in either corporate governance or regulatory perspectives. The investigation of how national culture impact bank risk-taking is relatively few. This thesis examines if national culture can influence bank risk-taking. This study also considers the influence of religion, a reflection of national culture, on bank risk taking. Using a sample of 494 banks from 37 countries during the period of 2013-2017, we examine if national culture and religion affect bank risk-taking.
Four national culture dimensions (uncertainty avoidance index, individualism vs. collectivism, masculinity vs. femininity and power distance index) by Hofstede, and four major religions (Catholic/Orthodox, Protestant, Muslim and Eastern Religion) are considered concurrently. Our empirical results suggest that masculinity has a significantly negative association with bank risk-taking while individualism and power distance index have ambiguous association with bank risk-taking. We also find that the extent of bank risk-taking is more pronounced in Protestant-based countries but is indifferent in Catholic and Islam-based countries. Last, the relationship between bank risk-taking and religion in Eastern Religion-based countries is unclear.

目錄
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 論文架構 4
第二章 文獻回顧 5
第一節 銀行風險承擔 5
第二節 國家文化 6
一、不確定規避指數 7
二、個人主義與集體主義 7
三、陽剛文化與陰柔文化 8
四、權力距離指數 8
第三節 宗教信仰 9
第三章 研究方法與設計 11
第一節 研究期間與資料來源 11
第二節 研究模型 11
第三節 變數定義與假說發展 11
一、銀行風險承擔的衡量 11
二、國家文化指標的衡量與假說發展 12
三、宗教信仰變數衡量與假說發展 15
四、控制變數 18
第四章 實證結果 20
第一節 敘述性統計 20
第二節 迴歸結果分析 24
一、國家文化與銀行風險承擔 24
二、宗教信仰與銀行風險承擔 29
第五章 結論 33
附錄 34
參考文獻 36

表格目錄
表一、各國敘述性統計 20
表二、敘述性統計 22
表三、相關係數 23
表四、國家文化對銀行風險承擔的影響 25
表五、高MAS與低MAS差異性檢定 28
表六、宗教信仰對銀行風險承擔的影響 31


張景惠,2018,,「區域宗教信仰對美國產險重要嗎?以賠款準備金估計決策來看」,國立雲林科技大學財務金融學系碩士論文。
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