| dc.contributor | 會計系 | |
| dc.creator (作者) | 詹凌菁 | |
| dc.date (日期) | 2020-03 | |
| dc.date.accessioned | 14-May-2026 15:26:38 (UTC+8) | - |
| dc.date.available | 14-May-2026 15:26:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-May-2026 15:26:38 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182590 | - |
| dc.description.abstract (摘要) | 一個國家的機構制度對於形塑其會計政策以及金融體系有著深遠的影響 (Ball, 2001; Kothari, 2001)。本研究探討銀行業的變革對於市場的影響，並以美國政府放寬對銀行業的管 制之影響作為探討之重點。我們認為金融法規之鬆綁對於公司財務報導實務及信用評等機構 提供具資訊性之評等之影響，取決於該放寬管制之性質以及其如何影響信貸市場的競爭。 本計畫的第一年將探討美國銀行業的放寬管制是否會影響一般產業公司報導盈餘之資訊 性。財務報表之資訊可協助銀行從業人員以及其他債權人決定是否放款，以及作為後續監督 債務人的工具之一，因而在銀行業受到廣泛的使用。我們將著重於美國跨州以及州內的放寬 銀行管制對於一般產業公司所造成的影響是否有所不同。我們認為州內(跨州)之銀行放寬管制 會使公司之盈餘資訊性增加(減少) ，且在新創及小型公司中更容易觀察到此現象。 由於信用評等在金融體系中扮演舉足輕重的角色，因此我們在計畫的第二年探討債券市 場中信用評等的品質。美國於1994 年通過賴格–尼爾法案 (The Riegle-Neal Act)，全國性的開 放銀行整併，並增加銀行與公開市場貸款之競爭。我們認為在放寬跨州的銀行管制後，信用 評等的資訊性可能會降低且信用評等機構虛增信用評等之現象會更可能發生，而這現象在會 計品質低劣的公司較為明顯。 | |
| dc.description.abstract (摘要) | Institutional mechanisms are important in shaping a country’s accounting choices and financial system (Ball, 2001; Kothari, 2001). This study examines the impact of changes in the banking industry on the market. In particular, we focus on the effect on bank deregulations in the US. We argue that the effect of financial deregulation on firms’ financial reporting practices and rating agencies’ incentives to provide informative ratings may depend on the nature of deregulation and how it affects the competition in credit markets. In the first year of the project, we investigate whether firms make their reported earnings more or less informative in response to banking deregulation. Such a response might arise since firms’ financial statements are used extensively by banks and other creditors in making lending decisions and monitoring borrowers. We focus on the impact of interstate and intrastate banking deregulations to investigate whether they have contrasting effects on firms. We argue that there is an increase (decrease) in firms’ earnings informativeness following intrastate (interstate) deregulation and this is more likely to happen among young and small firms. As credit ratings perform a function of critical importance to the financial system, we study the quality of credit rating in the bond market in the second year. The Riegle-Neal Act of 1994 opened up nationwide acquisition of banks across state lines could increase the competition between private and public lending. We argue that the informativeness of rating is likely to be lower and rating inflation is more likely to happen in the periods after interstate deregulation, and this is more evidenced among low accounting quality firms. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST106-2410-H004-045-MY2, 106.08-108.07 | |
| dc.subject (關鍵詞) | 銀行業; 盈餘資訊性; 信用評等; 會計品質 | |
| dc.subject (關鍵詞) | Banks; earnings informativeness; credit rating; accounting quality | |
| dc.title (題名) | 公司與信用評等機構是否回應銀行業的放寬管制？ | |
| dc.title (題名) | Do Firms and Credit Rating Agencies Respond to Banking Deregulation? | |
| dc.type (資料類型) | report | |
