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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/98299


    Title: 放款品質、經營績效與資訊不對稱-兼論34號公報第三次修訂之效果
    Other Titles: Loan Quality, Operating Performance and the Level of Information Asymmetry-Investigating Banking Industry under the Third Amendment to SFAS No. 34
    Authors: 王貞靜;張哲銘;謝昇樺
    Contributors: 淡江大學會計學系
    Keywords: 經營績效;放款品質;資訊不對稱;優勢資訊交易;Bank performance;Loan quality;Asymmetric information;PIN
    Date: 2014/06/01
    Issue Date: 2014-07-03 23:11:20 (UTC+8)
    Publisher: 臺北市:財團法人臺灣會計教育基金會
    Abstract: 相對於一般產業,受到高度保護管制之銀行(金融)產業存有較高的資訊不對稱;為強化銀行產業資訊揭露與授信資產品質,財務會計準則第34 號公報「金融商品之會計處理準則」於2008 年增訂納入原始產生之放款及應收款的規範,此舉影響銀行產業甚鉅。本文旨在檢視受到金融監理機關關切的放款品質,是否與銀行的經營績效攸關,以及該品質的提升能否降低銀行的資訊不對稱程度。以 2000至2010年的季別資料,本文實證結果支持放款品質與銀行經營績效的正向關聯性;而維護授信品質的銀行,其資訊不對稱程度亦相對越低。整體而言,本文以實證證據支持了主管機關以放款品質為銀行財報重心的主張。最後,以第 34 號公報第三次修訂之公告日為事件日,本文發現放款品質良好且資訊不對稱程度較低之銀行,市場報酬相對較佳。
    Relation: 台大會計審計論叢 4(1),頁53-98
    Appears in Collections:[會計學系暨研究所] 期刊論文

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