| dc.contributor.advisor | 李金桐<br>沈中華 | zh_TW |
| dc.contributor.advisor | <br> | en_US |
| dc.contributor.author (Authors) | 陳呈祿 | zh_TW |
| dc.creator (作者) | 陳呈祿 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:38:23 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:38:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:38:23 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0090255022 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32309 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 90255022 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 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。 | zh_TW |
| dc.description.tableofcontents | 目錄 目錄----------------------------------------------Ⅰ 圖表目錄------------------------------------------Ⅱ 摘要----------------------------------------------Ⅲ 第一章 緒論-------------------------------------1 第一節 研究背景與動機---------------------------1 第二節 研究目的---------------------------------2 第三節 研究方法及架構---------------------------3 第二章 文獻回顧---------------------------------5 第一節 代理問題相關文獻-------------------------5 第二節 股權結構相關文獻-------------------------8 第三節 盈餘管理相關文獻-------------------------10 第三章 研究方法與實證模型-----------------------13 第一節 二階段最小平方法-------------------------13 第二節 實證模型---------------------------------15 第三節 研究變數操作型定義及預期影響-------------21 第四章 實證結果分析-----------------------------25 第一節 基本統計量-------------------------------25 第二節 實證結果---------------------------------27 第三節 加入道德風險變數衡量之實證結果-----------31 第五章 結論-------------------------------------38 參考文獻------------------------------------------41 附表及附圖----------------------------------------44 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090255022 | en_US |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 買賣票券損益 | zh_TW |
| dc.subject (關鍵詞) | 壞帳費用提列 | zh_TW |
| dc.subject (關鍵詞) | 非權衡性盈餘 | zh_TW |
| dc.subject (關鍵詞) | 最終控制權 | zh_TW |
| dc.subject (關鍵詞) | 現金流量請求權 | zh_TW |
| dc.subject (關鍵詞) | 非權衡性盈餘 | zh_TW |
| dc.title (題名) | 銀行治理與盈餘管理 | zh_TW |
| dc.type (資料類型) | thesis | en |
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