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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87506

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87506

Title:	國內銀行財務揭露資訊內涵之實證研究 The Information Content of Financial Disclosures in Bank
Authors:	劉桂妙 Liu, Kuei-Miao
Contributors:	劉啟群劉桂妙 Liu, Kuei-Miao
Keywords:	銀行財務揭露逾放款資訊內涵 Bank Financial disclosure Non-performing loan Informatin content
Date:	1995
Issue Date:	2016-04-28 14:47:12 (UTC+8)
Abstract:	本研究主要探討銀行在財務報表上的財務揭露與財務報表外的補充性揭露，如何影響股票市場價值的變化？由於銀行本身主要業務為放款，主要資產來自短中長期放款，這類資產所存在的違約風險以及因利率變動之價值減損風險較其他產業來的高，包含逾放款的產生以及放款期間結構的改變等因素，因此欲透過財務資訊的揭露，探討影響銀行股票市場價值變化的因素。本研究首先分析備抵呆帳、逾放款、放款期間結構與股票市場價值間之關係，其次再加入放款成長、買賣票券損益前純益、淨值成長率三變數，連同原先模式中之備抵呆帳、逾放款、放款期間結構，測試其對於股票市場價值之影響。另外透過虛擬變數的設立，重新測試模式。除以上模式採總額水準做測試外，另採增量水準觀念，測試兩期間備抵未帳、逾放款、放款期間結構、買賣票券損益前純益之變化對於股票市場價值變化之影響。
Description:	碩士國立政治大學會計學系 83353025
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002834
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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