English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 56829/90592 (63%)
造访人次 : 12149711      在线人数 : 69
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/93024


    题名: 台灣金融產業財報訊息對風險指標影響之研究
    其它题名: A Study on Financial Statement Information to Risk Indexes for Taiwan's Banking Industry
    作者: 倪衍森;黃寶玉;楊淑閔
    贡献者: 淡江大學管理科學學系
    关键词: 風險指標;風險值;財務報表;財務比率;risk indexes;value at risk;financial statement;financial ratio
    日期: 2009-05
    上传时间: 2013-11-07 16:44:16 (UTC+8)
    出版者: 臺北縣淡水鎮 : 淡江大學會計學系
    摘要: 本文探討金融產業財務報表資訊對不同風險指標的影響,透過財務報表資訊找出影響金融業風險指標之因素為何,經由本實證研究,有以下幾項重要的發現:其一為高資本通足率的金融機構,將有助於該金融機構財務風險的下降,是以有關單位對金融機構提高資本通足率的要求,在本實證上獲到支持;其二為目前金融機構戮力於提高服務品質以增加手續費收入的考量,與降低該金融機構之營運風險有關;其三為稅前盈餘對營運槓桿有負向的影響,然而對財務槓桿反而有正向影響,此亦說明稅前盈餘增加,有助於營運風險的下降,然而卻推升該公司之財務風險,此似乎說明盈餘增加可能源自於使用較高的財務槓桿所致。
    This paper investigates whether the financial ratios retrieved by financial statements would affect different risk indexes for banking industry, and tries to find the factors disclosed in financial statements would influence these risk indexes. By way of this empirical research, several important results are found as follows: First of all, banks with the higher capital adequacy ratio would have the lower financial risks; thus, this empirical finding supports the request of raising capital adequacy ratio by government authority. Secondly, banks try their best to improve the quality of customer service in order to increase the proportion of service fee income in their operating revenues due to the concern of ecreasing operating risks. Thirdly, pre-tax
    earning has negative effect on operating leverage, but has positive effect on financial leverage. This empirical result shows the increase of pre-tax earning would low down operating leverage, but lift up financial risks. It might imply that these banks increase their pre-tax earnings by paying the price of employing higher financial leverage.
    關聯: 2009年第十三屆會計與管理學術研討會論文集(上冊),頁361-380
    显示于类别:[管理科學學系暨研究所] 會議論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML154检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈