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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/87623

    Title: 實施公允價值會計與在金融危機下影響臺灣銀行績效之關鍵因素
    Other Titles: The key factors of banking performance of Taiwan commercial banks under the influence of fair value accounting and financial crisis
    Authors: 翟凡瑋;Chai, Fan-Wei
    Contributors: 淡江大學會計學系碩士在職專班
    Keywords: 公允價值會計;金融危機;銀行經營績效;價值攸關性;總體經濟因素;Fair value accounting;Financial crisis;banking performance;Value-Relevance;Macroeconomic factors
    Date: 2012
    Issue Date: 2013-04-13 11:29:35 (UTC+8)
    Abstract: 會計衡量價值從歷史成本基礎轉變為公允價值基礎,前人研究認為此對銀行業損益會造成較大波動,同時亦有研究指出,因金融風暴發生會帶來兩者的交乘效果,損益波動益形嚴重。台灣對這一議題的研究闕如,但銀行業卻渴望獲得更多理論的指引,基此,本研究以探討在會計評價基礎改變又適逢全球金融危機發生時,我國銀行管理階層所關注影響經營績效之關鍵因素及監理機關所遵循之銀行危機預警模型是否應有所改變。
    The value measurement of accounting has shifted from historical cost-based to fair value-based. Studies in the past has shown that this may led to earnings volatility of banks, and some other studies suggested that the volatility would be escalated by the global financial crisis’ interactive effects. There is no sufficient researches related to this in Taiwan, but many bank managers expect to gather more academic knowledge to assist them to control risks and make strategic decisions. For this reason, this study aims to examine if the determinants of banking performance shall change when the banks face both fair value accounting change and the global financial crisis.

    Research samples of this study have been grouped into two periods: First (2003~2005), when SFAS No.34 wasn’t adopted by Taiwan’s commercial banks and without the impact of global financial crisis, and Second (2007~2012) vise versa. We attempted to find the key factors of banking performance for these two different periods through regression analysis. One of empirical results is when fair value accounting was adopted during the global financial crisis period, the accounting information related to the financial assets became the one of determinants of banking performance as the value relevance of accounting information was improved. Another finding for the same period is, Taiwan stock index and the internal real interest rate are also the influential variables of operating performance for Taiwan’s commercial banks. This study provides a guidance for management and strategic decisions made by the bank managers, investors, and debtors in Taiwan. Moreover, it also offers the advices to the banking supervisory organization for deciding which factors shall be included in the banking crisis warning model.
    Appears in Collections:[會計學系暨研究所] 學位論文

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