Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market

淡江大學機構典藏 > 商管學院 > 財務金融學系暨研究所 > 期刊論文 > Item 987654321/129202

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题名:	Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market
作者:	Tsay, Min-Hung;Chang, Li-Han;Chang, Hsuan-Ling;Hsu, Tzu-Hao
关键词:	Family-run banks;Family-owned banks;Loan portfolio diversification;Tax aggressiveness
日期:	2026-04
上传时间:	2026-04-16 12:05:54 (UTC+8)
摘要:	This study examines whether family engagement in banks leads to different operational practices, with a focus on loan portfolio diversification and tax aggressiveness. Using data from Taiwanese banks, we manually assess the family member data by identifying the number of key related parties disclosed, and apply the approach of Parise (2024) to identify potential family links within banks. Our findings show that family-run banks exhibit significantly greater loan diversification and have more conservative tax strategies compared to non-family banks. These results suggest that family engagement fosters long-term stability rather than short-term profit maximization in the banking industry.
關聯:	Pacific-Basin Finance Journal 98, p. 103175
DOI:	10.1016/j.pacfin.2026.103175
显示于类别:	[財務金融學系暨研究所] 期刊論文

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