Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/32240


Title: 中國銀行引進外資是否會改善盈餘管理
Authors: 顧中元
Contributors: 沈中華
顧中元
Keywords: 外資
盈餘管理
配對理論
Date: 2007
Issue Date: 2009-09-14 13:29:10 (UTC+8)
Abstract: 中文摘要
中國大陸的金融業以引進外資是否可以改善盈餘管理是一個重要的研究議題,過去的文獻對此議題的研究結果並無一致性的看法。本文探討過去文獻上所使用的研究方法可能產生估計上的選擇偏誤,並提出以傾向分數配對方法(Propensity Score Matching Method)將樣本重新配對,以解決選擇偏誤的問題,並重新估計引入外資對改善盈餘的影響。首先,本文將所有資料分成兩組,試驗組(外資入股銀行)與控制組(外資沒入股銀行)並分別對其計算盈餘管理的統計量,發現不論是試驗組(外資入股銀行)或是控制組(外資沒入股銀行)均有盈餘管理現象,而控制組(外資沒入股銀行)的盈餘管理現象更較試驗組(外資入股銀行)嚴重的多,因此根據本文的實證結果本文初步的判斷外資入股會改善盈餘管理現象。然而,根據本文的實證研究,本文發現試驗組(外資入股銀行)與控制組(外資沒入股銀行)之後在樣本配對前,影響銀行從事盈餘管理行為的特性變數在兩樣本之間存在著顯著差異,而唯有透過配對方法篩選樣本後才減少了這個差異,而利用配對之後的樣本作分析,本文發現,平均來說,銀行引進外資的確會降低銀行從事盈餘管理的程度。
Reference: 參考文獻
中文文獻
朱浩民,(2007),「中國銀行業之開放與台資銀行進入策略」,台灣金 融財務季刊,8(1):101-121。
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網路資料
李紀珠,2007,「大陸開放金融市場,台灣銀行業的困境與優勢」,財團法人國家政策研究基金會網站:http://www.npf.org.tw/particle-1454-3.html
中國大陸銀行監督管理委員會網站:http://www.cbrc.gov.cn/chinese/home/jsp/index.jsp
Description: 碩士
國立政治大學
經濟研究所
94258016
96
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094258016
Data Type: thesis
Appears in Collections:[經濟學系] 學位論文

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