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標題: | 金融控股公司之企業社會責任作為與其資本適足率之關聯性 The Relationship between Bank Holding Companies' Corporate Social Responsibility Decisions and Their Capital Adequacy Ratios |
作者: | Tsung-Ya Chang 張宗雅 |
指導教授: | 陳業寧 |
關鍵字: | 企業社會責任,資本適足率,金融控股公司,風險,公司經營模式,CSR種類, Corporate social responsibility,capital adequacy ratio,BIS ratio,Bank holding companies,Risk,BHC type,CSR categories, |
出版年 : | 2018 |
學位: | 碩士 |
摘要: | 本論文探討金融控股公司的企業社會責任作為,是否與其資本適足率有關連性。而為何會在探討這兩者的關係,是由於自2008年金融海嘯以來,國際上許多監理機構與國際公約都不斷強調金融機構維持資本適足率的重要性,無不就是在要求一家金融機構在遭逢任何流動性衝擊之風險事件時,能夠穩健的持續經營。此外企業社會責任相關議題也逐漸被重視,十幾年來相關的研究如雨後春筍冒出,其中也不乏探討企業社會責任與風險的關係。因此本篇論文將資本適足率的大小視作金融機構的風險曝險程度,以其與企業社會責任作為的關係做迴歸分析,進而了解企業社會責任作為是否會對金融控股公司有所影響以及探討其背後的關聯性。
本篇論文揭示了各種不同社會企業責任與資本適足率的關係,有些項目如社群、公司治理、產品安全、多樣化等,都會對公司的資本適足率有明顯的影響效果。而其背後的原因可能涉及到金融控股公司的各種營業風險以及不同金控公司的經營樣態等。此外,本論文也利用不同的分組設計,依照總資產、風險性資產、資本適足率等分組方式,找到不同的企業社會責任在不同分組架構下顯現的影響效果。 從本論文的實證結果可以發現,企業社會責任由於其內容牽涉的範圍相當得廣,我們不能單純地用企業社會責任作為的總數去檢視企業社會責任對於金控公司資本適足率的關係。若進而把企業社會責任的項目拆分出來,就可以看見不同種類的企業社會責任其實也會有不一樣的效果,其中會有正向、反向的關係存在,故將企業社會責任作為的總數做為探討各項議題的應變數,難免會忽略不同企業社會責任作為的交互作用與抵銷關係。 本篇論文的貢獻在於,以往並沒有將資本適足率以及企業社會責任兩者的關聯深入探討,然而資本適足率與風險的關係已經在各個監管機關、國際法規中有很明顯的揭示,且金融機構近年來對企業社會責任的作為也越來越多樣且蓬勃發展,本篇論文提供金控公司,在怎麼樣的企業社會責任作為下,可能會對公司有不一樣的風險效果。 This research discusses about how corporate social responsibility(CSR) will affect a bank holding company’s(BHC) capital adequacy ratio (CAR, or BIS ratio). But why do we need to care about the relationship between these two targets? Since the 2008 financial crisis, many regulators and international laws have emphasized the importance of BIS ratio of BHC. For a BHC not to bankrupt after a liquidity shock event occurred, they need keep their BIS ratio above a certain level. Besides, CSR-related issues are highly discussed in recent decades. There were more and more researches about CSR came out, and also more and more CSR were done by BHC. Some of the research of CSR discussed about the risk type and risk-related effect from CSR. So, in this paper, we take BIS ratio as a measurement of the risk of BHC, and we would like to know more about the relationship between BHC’s CSR and it’s BIS ratio. This research found out several relationships between different kinds of CSR and BIS ratio. Some categories like community, corporate governance, product safety and diversity, will have a significant effect on BIS ratio. And the reasons behind the effect might involve with the business risk of the BHC and also the different type of its management model. All these reasons would be found if we break CSR into different categories to discuss. During this research, we can also find out that CSR actually involved different kinds of acts. Like community, diversity, human rights, governance…etc. So we cannot just use the total amount of CSR acts as a variable to discuss about the relationship with BHC’s BIS ratio. We can examine the different kinds of CSR might have different effects, including positive effects and negative effects. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69288 |
DOI: | 10.6342/NTU201801543 |
全文授權: | 有償授權 |
顯示於系所單位: | 財務金融學系 |
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