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政大典藏 > College of Commerce > Department of Money and Banking > Periodical Articles > Item 140.119/73904

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/73904

Title:	Estimating banking cost efficiency with the consideration of cost management
Authors:	Shen, Chung-Hua;Chen, Ting-Hsuan 沈中華
Contributors:	金融系
Keywords:	Bank;Cost efficiency;Economic provision for loan loss;Cost management
Date:	2010
Issue Date:	2015-03-18 14:35:27 (UTC+8)
Abstract:	This study re-investigates the bank cost efficiency by a combination of two strands of literature. The first strand is related to bank cost efficiency; the other is related to earnings management. Employing the findings reported in bank earnings management literature, this study argues that bank observed total cost (“accounting cost”) may be the biased estimator of the true total cost. Using the biased total cost may thus yield incorrect inferences from estimating bank cost efficiency. We propose a method to modify accounting cost, which is referred to as “economic cost”, to be consistent with the economic theory; that is, one that is free of cost management. Both accounting and economic costs are then adopted to analyze the efficiency of 29 commercial banks in Taiwan banking industry. Our results show that estimated efficiency, with the application of economic cost, offers results that are more reasonable results than those of the accounting cost.
Relation:	The Quarterly Review of Economics and Finance , vol. 50, no. 4, pp. 424-435
Data Type:	article
DOI link:	http://dx.doi.org/10.1016/j.qref.2010.08.002
DOI:	10.1016/j.qref.2010.08.002
Appears in Collections:	[Department of Money and Banking] Periodical Articles

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