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.
