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    题名: 債務集中度、ESG表現與銀行貸款成本的關聯性
    The Association among Debt Concentration, ESG Performance and Cost of Bank Loans
    作者: 許珉馨
    HSU, MIN-HSIN
    贡献者: 戚務君
    Chi, Wu-Chun
    許珉馨
    HSU, MIN-HSIN
    关键词: 債務集中度
    銀行貸款成本
    ESG
    Debt concentration
    Cost of bank loans
    ESG
    日期: 2024
    上传时间: 2024-08-05 12:20:03 (UTC+8)
    摘要: 本研究主要探討企業債務集中程度對銀行貸款成本的影響，藉以了解銀行端對於債務集中度的看法。針對台灣市場特性與現今ESG浪潮，亦將樣本進一步進行分組，藉以探討企業ESG績效好壞對前述債務集中度與銀行貸款成本關聯性之影響。實證結果顯示，企業債務集中程度越高將導致銀行貸款利率上升，而企業良好ESG表現除了能降低銀行貸款成本，更有助於緩解此效果。綜上所述，本研究提供債務集中程度對銀行資金借貸確有負面影響之實證證據，並提供可能之解方與觀察。
    This study primarily investigates the impact of corporate debt concentration on the cost of bank loans. Take into account the characteristics of the Taiwanese market and the current ESG trend, the sample is further grouped to examine the influence of corporate ESG performance on the relationship between debt concentration and bank loan costs. Empirical results indicate that higher levels of corporate debt concentration lead to increase bank loan interest rates, but good ESG performance can mitigate this effect. In summary, this study provides empirical evidence of the negative impact of debt concentration on bank lending, along with possible solutions and observations.
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    描述: 碩士
    國立政治大學
    會計學系
    111353002
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353002
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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