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| Title: | 關鍵查核事項與債務契約條款
The relationship between key audit matters and loan contract terms |
| Authors: | 韓佳軒
Han, Chia-Hsuan |
| Contributors: | 金成隆
Chin, Chen-Lung
韓佳軒
Han, Chia-Hsuan |
| Keywords: | 關鍵查核事項
債務契約
Key audit matters
Loan contract |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:28:51 (UTC+8) |
| Abstract: | 本文旨在探討關鍵查核事項與企業向銀行借款時所設定之債務契約條款之關聯性。其中，關鍵查核事項是以其報導字數、報導之項目數、報導次數之排名以及是否報導金額作為衡量變數；債務契約條款之衡量變數則包含借款利率、借款期間、借款是否要求抵押以及借款之金額。
本文實證結果如下：第一，關鍵查核事項之報導字數較多，可幫助企業債務人取得較較高的借款金額以及減少提供抵押品要求的可能之債務契約；第二，關鍵查核事項報導之項目越多，則企業債務人可以取得較低之借款利率、不需要抵押品的契約以及較高之借款金額；第三，關鍵查核事項報導次數之排名越高，會促使銀行債權人給予較高之借款利率、較短之借款期間、較少的借款金額以及要求抵押品之契約。第四，關鍵查核事項中若有揭露相關之金額，則銀行債權人會給予較低的借款利率、較多的借款金額以及不需要抵押品的債務契約。本研究進一步測試關鍵查核事項揭露金額之多寡是否會對債務契約訂定產生影響，研究結果表明揭露金額越高，企業債務人可以取得較低之借款利率、較長的借款時間、較多的借款金額以及不需要抵押品之債務契約，亦即關鍵查核事項揭露完整性的提升，能夠促使銀行債權人給予較優惠的債務契約條款。
The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and loan contract terms of commercial bank. In this study, I use number of words, number of reported items, rank of reported category and whether the amount is reported in KAMs as measurement variables, while the loan contract terms are measured by loan interest rate, loan duration, loan amounts and whether the contracts required collateral.
The empirical results of this study can be summarized as follow: First, the debtor can get higher amount of loan and the loan contract without collateral when the word count in KAM is higher. Second, the debtor can get lower loan rates, contract without collateral and higher loan amount when the number of item in KAM is higher. Third, creditor will provide higher loan rates, shorter loan period, lower loan amount and contract with collateral when the rank of the times of KAM category reported is higher. Forth, this study shows that creditor will provide lower loan rates, higher loan amount and loan contract without collateral when there is disclosure of amount in KAM. Furthermore, this study also investigated that whether the high amount disclosure in KAM will impact the loan contract or not. The result shows that when the amount is higher, creditor will provide lower loan rate, longer loan period, the higher loan amount and the contract without collateral. From the overall perspective, the rise of the completeness in KAMs can make creditor provide favorable loan contract terms for debtor. |
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| Description: | 碩士
國立政治大學
會計學系
107353040 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353040 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000671 |
| Appears in Collections: | [會計學系] 學位論文
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