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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/83326

    Title: Accrual Effect on Optimal Bank Interest Margin and Default Risk in Equity Return
    Authors: Lin, Jyh Horng;Hung, Wei Ming;Jou, Rosemary
    Contributors: 淡江大學國際企業學系
    Keywords: Accounting accrual;Bank interest margin;Equity quality;Default risk
    Date: 2013-07
    Issue Date: 2013-03-18 10:34:37 (UTC+8)
    Publisher: Kumamoto: ICIC International
    Abstract: Most studies in literature focus on using information contained in accounting accruals about earnings quality to predict equity returns. However, these have been little evidence using accounting accrual information with bank spread behavior to predict bank default risk in equity returns. To fill this gap, this paper proposes a Merton-Type banking firm model to determine the optimal bank interest margin, explicitly incorporating information about accounting accruals in the return to retail banking environment. We show that an increase in the optimal bank interest margin accompanied by higher accruals suggests lower default risk in equity returns.
    Relation: ICIC Express Letters: An International Journal of Research and Surveys 7(7), pp.2093-2098
    Appears in Collections:[國際企業學系暨研究所] 期刊論文

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