台灣地區金融控股公司績效分析 : 財務指標實證

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Title:	台灣地區金融控股公司績效分析 : 財務指標實證
Other Titles:	Operating performance evaluation of Taiwan financial holding companies : empirical study by financial indicator 臺灣地區金融控股公司績效分析 : 財務指標實證
Authors:	蕭樺慈;Hsiao, Hua-tzu
Contributors:	淡江大學財務金融學系碩士班聶建中;Nieh, Chien-chung;莊孟翰;Chuang, Meng-han
Date:	2005
Issue Date:	2010-01-11 01:08:57 (UTC+8)
Abstract:	本研究旨在以財務面實證討論本國金融控股公司各項財務績效指標與資產規模間存在上下不對稱之非線性關係，以CAMEL法為基礎挑選六項財務績效指標為評量變數，資產規模為門檻變數，運用Panel Data 門檻迴歸模型分析發現：在六項財務績效變數中，「自有資本比」、「營業費用率」與資產規模間分別存在單一門檻效果。資產規模低於門檻值時，擴張資產規模顯著提升自有資本比及營業費用率；資產規模高於門檻值時，自有資本比及營業費用率顯著下降。針對公司經營財務績效控制變數討論，「總資產成長率」對「自有資本比」有顯著負向關係，但「市場利率」與「自有資本比」無顯著關係。「市場利率」對「備抵呆帳比」呈現顯著負向關係，但「總資產成長率」與「備抵呆帳比」無顯著關係。「總資產成長率」、「市場利率」各分別對「營業費用率」、「ROA」、「淨利息收入」三項財務指標變數呈現顯著負向關係。「總資產成長率」、「市場利率」與「流動比率」間則皆無顯著關係。 This research aims at discussing whether the financial indicators of the financial holding companies in Taiwan and asset scale exist an asymmetrical nonlinear relationship. Choosing six financial indicators by CAMEL method as evaluation variables and asset scale is threshold variable. The result by using panel data threshold regressive model shows that there separately exists a single threshold effect between “Stockholders’ equity to total assets”、 “Operating fee” and asset scale in six finance indicators. When asset scale is lower than threshold value ,expanding asset scale will improve “Stockholders’ equity to total assets” and “Operating fee”；asset scale is higher than threshold value, expanding asset scale will decline both of them significantly. In the discussion about financial performance control variables, ”Asset growing ratio” has significant negative influence on “Stockholders’ equity to total assets” but there is no significant influence between “Stockholders’ equity to total assets” and “Market rate”. ”Market rate” has significant negative influence on “Allowance for uncollected ratio”, but it has no significant influence between “Asset growing ratio”. Both “Asset growing ratio “ and “Market rate” can significantly affect “Operating fee”、 “ROA” and “Net interest income” negatively. Neither “Asset growing ratio” nor “Market rate” has significant influence on “Current ratio”.
Appears in Collections:	[Graduate Institute & Department of Banking and Finance] Thesis

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