本研究以國內28家商業銀行之財務資料為樣本，研究期間為2005年3月至2009年12月，取其季資料，並以縱橫資料（Panel Data）的形式，運用分量迴歸（Quantile Regression）模型進行實證之研究，再與傳統最小平方法（OLS）迴歸和縱橫資料迴歸（Panel Data Regression）模型進行對照比較，選出此三種模型何者的解釋方式較為適當。目的在探討不同分位的資本適足率與逾放比率下，各銀行的獲利狀況、經營績效、穩健程度與經營管理是否對銀行的風險管理（資本適足率）與財務危機（逾放比率）會產生不同的顯著影響。 實證結果顯示，不同的財務變數在不同的分量下確實對銀行的風險管理變數及財務危機變數產生不同的顯著性效果。這結果有助於銀行動態調整經營策略及風險管理政策。 The purpose of this study is to figure out how the factors affect to the profitability, business performance, and management of banks by various degrees of banks’ capital adequacy ratio and overdue loan ratio. Applying the methods of quantile regression, ordinary least square, and panel data regression with samples of 28 commercial banks in Taiwan to do the empirical investigation and compare to each other which one is the most suitable for the explanation. It utilizes and analyzes each bank’s finance, service year material from 2005 to 2009. The empirical investigation shows that different financial variables have different significant effects to banks’ capital adequacy ratio and overdue loan ratio by various degrees. The result is helpful to banks to do some dynamic adjustment strategies of business and risk management.
