臺灣博碩士論文加值系統

本文利用2011年至2017年間臺灣公開發行銀行資料，探討銀行業務多角化與銀行績效的關聯性，且考量社會責任績效表現的調節效果。在競爭激烈的金融市場中，銀行為提升競爭力，提供金融商品與服務的多樣化，以滿足顧客對於投資及放款的需求，有助吸引更多顧客來改善銀行績效。然而在銀行業務多角化所牽涉的利害關係人層面愈廣情形下，銀行在其眾多利害關係人權益的兼顧上便顯得相形重要。本文以CAMELS評等法為銀行績效衡量指標；銀行業務多角化以淨利息收入佔淨營運收入之比例、非利息收入佔淨營運收入之比例、赫芬達指數和Entropy指數等代理變數，以衡量銀行拓展業務多角化程度；社會責任是根據每年度天下、遠見雜誌和台灣企業永續獎之社會責任評比名單所建構的變數，及量化指標公司的社會貢獻值(Social Contribution Value；SCV)與資產的社會報酬率(Social Returns on Assets；SROA)為代理變數。銀行社會責任績效表現作為利害關係人權益的具體回饋，另外也有助銀行管理階層以大多數利害關係人權益為依歸，而更加強業務多角化決策與風險控管，如此將有助於銀行形成其改善績效和提升競爭力的多角化策略。實證結果支持善盡社會責任的銀行有助於提升其銀行業務多角化對績效的正向影響。

Based on data of public banks of Taiwan through 2011~2017, this re-search examines the linkage between bank revenue diversification and bank performance. In addition, moderating effect of social responsibility perfor-mance on the linkage is incorporated into analysis. While the competition of financial market is increasing, more and more banks provide diversification of financial products and services to meet customer investment and lending demand in order to enhance competitiveness and performance. At the same time, while the scope of stakeholders involved in banking business diversi-fication is getting wider, taking into account of interests of stakeholders be-comes more and more important for banks. In this paper, 12 CAMELS rating indicators are employed to measure bank performance, and the ratio of net interest income to net operating income, non-interest income to net operating income, Herfindahl index and Entropy index are used to proxy for the degree of banking business diversification. Quantitative indicators of social respon-sibility performance are constructed based on annual name list of CSR award by Common Wealth, Global Views Monthly and Taiwan Corporate Sus-tainability Awards. Besides, bank’s annual social contribution value and so-cial returns on assets are computed to proxy for bank’s social responsibility. While social responsibility performance acts as risk management and harm mitigating mechanism, bank’s social responsibility performance tends to strengthen (weaken) the positive (negative) effect of business diversification on bank performance. Based on correlation analysis and multiple regression estimation, empirical result supports the hypothesis which shows that banks with better performance on social responsibility helps to improve the positive impact of business diversification on bank performance.

目錄
摘要 I
Abstract II
謝誌 III
目錄 IV
圖目錄 V
表目錄 V
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 11
第三節 研究架構與流程 12
第貳章 文獻探討與假說發展 15
第一節 銀行業務多角化的利益與成本 15
第二節 企業社會責任與風險管理 18
第三節 企業社會責任在銀行多角化對銀行績效影響上的調節效果 21
第參章 變數、實證模型與樣本資料 28
第一節 變數 28
第二節 計量模型 47
第三節 銀行樣本與資料來源 48
第肆章 實證結果 50
第ㄧ節 敘述統計量與相關分析 50
第二節 迴歸估計結果 56
第伍章 結論與建議 83
第一節 研究結論與政策建議 83
第二節 研究限制與未來研究建議 85
參考文獻 88

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