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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/32309


    Title: 銀行治理與盈餘管理
    Authors: 陳呈祿
    Contributors: 李金桐
    沈中華



    陳呈祿
    Keywords: 盈餘管理
    買賣票券損益
    壞帳費用提列
    非權衡性盈餘
    最終控制權
    現金流量請求權
    非權衡性盈餘
    Date: 2002
    Issue Date: 2009-09-14 13:38:23 (UTC+8)
    Abstract: 企業往往會利用財務活動之變更,或是權衡性會計項目之操縱,來達到美化帳面盈餘之目的。而「銀行業」更因其產業特殊性,一直以來這種盈餘管理之幅度均高於其他產業;但是除了產業別之差異會影響盈餘管理程度之外,時間演進所造成的產業環境改變,以及個別企業體「公司治理」優劣程度,亦有可能造成經營階層進行盈餘操縱之動機的強弱差異。
    本研究建立銀行業四大財務決策:放款、票券買賣、壞帳費用提列以及股利發放之聯立方程式,並使用台灣地區36家上市櫃商業銀行的財務報表資料,實證分析上述財務行為間的互動關係。本文首先利用時間面之切割,分析1991-1996、1997-2001年間銀行業盈餘管理程度之差異;其後更利用La Porta et. al.,(1999)所提出的股權偏離概念作為衡量銀行管理當局的道德風險指標,依此檢測「盈餘管理」程度是否因為道德風險的提升而隨之增加。實證結果顯示在1991-1996年間,非操弄性(原始)盈餘越高的銀行,反而會再增加票券買賣利益與降低壞帳費用提列,進一步提高營業利益;然而,原始盈餘為負的銀行,損益平滑化的現象顯著。在加入道德風險指標後,可以發現利用票券買賣進行盈餘管理,是銀行界普遍的狀況,而盈餘管理的程度會隨著道德風險的增加而提升,但是原始盈餘為負的銀行則較不傾向利用票券的買賣進行盈餘管理。在壞帳費用提列方面,可以發現銀行普遍利用壞帳費用的提列來進行損益平滑化的動作,但是道德風險之差異卻對原始盈餘為負的銀行之影響較為明顯。
    Reference: 參考文獻:
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    Description: 碩士
    國立政治大學
    財政研究所
    90255022
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090255022
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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