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Title: | 銀行法規與監管對壞帳認列之影響 The Implications of Bank Regulation and Supervision for Loan Loss Provisions |
Authors: | Ching-Li Chen 陳敬立 |
Advisor: | 劉啟群 |
Keyword: | 壞帳費用,盈餘管理,及時性,銀行法規,監管, Loan loss provision,Earnings management,Timeliness,Bank regulation,Supervision, |
Publication Year : | 2019 |
Degree: | 碩士 |
Abstract: | 本研究以2001年至2015年之跨國上市櫃銀行為研究對象,探討銀行法規與監管,是否對於銀行管理階層提列壞帳之裁量性行為產生影響。本研究實證結果顯示,於銀行法規與監管較佳的環境中上市櫃的銀行,銀行管理階層較不易利用壞帳提列來從事盈餘管理。我們亦檢視跨國銀行法規與監管對於壞帳提列及時性之影響,實證結果顯示,較佳的監管環境對銀行壞帳提列的及時性有正面的影響。然而,我們並未發現跨國之銀行法規強度與壞帳提列的及時性有相關聯之證據。本研究亦執行額外敏感性測試,發現不論將跨國法規與監管之變數共同衡量、重定義變數、利用產權比率區分高、低風險之銀行,結果與主要研究推論皆相同。 This study focuses on bank regulation and supervision as an important mechanism influencing two distinct aspects of discretionary loan loss provision behaviors around the world, namely: income smoothing and timeliness of recognition. Using a large sample of banks across 54 countries from 2001 to 2015, I find sufficient evidence to indicate that banks listed in countries with better regulation and supervision are less likely to use loan loss provisions for earnings management. In addition, I also find that banks listed in countries with better supervision are more likely to record timelier loan loss provisions with respect to changes in current non-performing loans. However, I fail to find evidence of the relation between regulation level and loan loss provision timeliness. These results are consistent with the view that better bank regulation and supervision could encourage banks to report earnings consistent with banks’ true performance. My evidence also suggests that better supervision could encourage banks to provide timely information to the public. Further analysis indicate that my main findings are robust to a combination of regulation and supervision, variable redefinition, or the classification of higher versus lower equity to total assets ratio. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73391 |
DOI: | 10.6342/NTU201900859 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 會計學系 |
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ntu-108-1.pdf Restricted Access | 912.94 kB | Adobe PDF |
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