本研究以1999年至2005年為研究期間，試圖應用Sloan (1996)會計權責的觀念作為資產品質的指標，導入Gunji and Yuan (2006)研究銀行放款管道之研究方法，並分別引用Kishan and Opiela (2000)與Kakes and Sturm (2002), and Haas and Lelyveld (2006)的論點，建立出兩個主要的研究模型，並以台灣地區35家商業銀行為研究對象，探討台灣市場上存在著哪幾種不同的銀行放款管理模式，同時在銀行回歸零售業務的趨勢下，哪一種放款管理模式的銀行是相對較具獲利的。
根據本研究的研究樣本與研究期間，其實證結果發現，以強調流動性放款管理模式下的「台灣新光商業銀行」與以強調股東權益報酬放款管理模式下的「華南商業銀行」是台灣地區商業銀行在銀行回歸零售業務的趨勢下相對較具獲利的銀行。但可能因為研究對象、研究期間、與總體經濟環境等等外在因素的不同，造成本研究結果中並無法直接看出會計權責的高低與獲利之間有何關係存在，故本研究建議未來研究者可將會計權責與獲利做進一步地回歸分析，加以深入地探討。 This research is based on the time during 1999 to 2005. Attempt to apply the opinion of Sloan (1996) accounting accruals to take as the target of assets quality. We introduced the researching method in the bank lending channel of Gunji and Yuan (2006), and individually cited the contentions of Kishan and Opiela (2000), Kakes and Sturm (2002) and Haas and Lelyveld (2006), and then set up two main kinds of analyzing models. We took 35 commercial banks in Taiwan as objects of study and then conferred on how many kinds of loan management there are in Taiwan market. Meantime, under returning to retail banking trend, we studied which bank in loan management is superior in reaping profits.
According to the objects and period of this research, we found the verifying results that “Shin Kong Commercial Bank” which emphasizes Liquidity Loan Management and “Hua Nan Commercial Bank” which emphasizes Equity and Return Loan Management are superior in reaping profits among commercial banks in returning to retail banking in Taiwan. Probably because of the difference of external factors such as object, period, and environment of economy, it brought out that we could not read directly and clearly the existing relations between accounting accruals level and profits. We suggested the future postgraduates can do a further regressive analysis and discussion in depth.