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題名:自盈餘管理觀點探討財務預測落差現象對於商業銀行可裁決性呆帳提列行為之影響
書刊名:風險管理學報
作者:李宗政林秀柑 引用關係呂建和夏慧娟林惠雪
作者(外文):Lee, Chung-chengLin, Hsiu-kanLu, Chien-hoHsia, Huei-chuanLin, Huei-hsieh
出版日期:2006
卷期:8:2
頁次:頁137-156
主題關鍵詞:裁決性應計科目備抵呆帳財務預測盈餘管理商業銀行Discretionary accrualsLoan loss reserveEarnings forecastingEarnings managementCommercial bank
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:16
  • 點閱點閱:24
近年來銀行業受景氣衰退影響與新銀行的強烈競爭,導致銀行業的資產品質惡化,尤其是公營銀行於民營化後大幅提列備抵呆帳。但對於放款品質的評量與備抵呆帳提列的多寡,將直接衝擊當期損益。本研究係採盈餘管理觀點,探討商業銀行面對財務預測之落差現象,銀行管理者係以穩健的風險承擔態度提列呆帳費用藉以反映授信風險之變異現象,或是以平穩帳面盈餘為前提下操弄當期備抵呆帳之盈餘管理行為,本研究之目的即為檢測不同屬性之商業銀行,是否存在肇因於可裁決性呆帳提列行為所造成的盈餘管理現象,實為銀行業推動公司治理所必須考量的重要議題之一。實證結果顯示,當樣本為新銀行、股價無論是在淨值以上或於淨值以下的銀行、以及無法達成財測的銀行,會以相對較為穩健的風險承擔態度,面對其授信風險與經濟環境的不確定性,可謂是較不具盈餘管理的現象存在。而能夠達成財測的銀行,則可能藉由可裁決性備抵呆帳的提列來進行盈餘管理,推論原因是當銀行的營運狀況良好時,銀行管理者有較大的空間,在獲利的年度提撥較高的備抵呆帳,以期來年獲利下降時,少提備抵呆帳以平穩盈餘,進而達成符合市場預期之目的。
The loan loss reserve of the commercial bank could qualify and measure the credit risk that bank assume. However, the loan loss reserve may become the tool for the bank manager to manipulate the earnings. The executive of the bank may via the loan loss reserve of the discretionary accruals to give rise to the “earnings management” to undertake congruence of the analysts‘ standpoints of the earnings forecasting. This study analyze the commercial bank with the different attributes, include the old bank and new bank, share price higher than the net worth and lower than net worth, the accounting income can meet the earnings forecasting and can't meet. When the bank whose the accounting income can meet the earnings forecasts, may exist the action of the “earnings management”; reasoning if the operation condition of the bank good, can appropriate more of loan loss reserve, else if future operation not good, then may appropriate less loan loss reserve to conform the expectancies of security market investors.
期刊論文
1.劉順仁、張智凱、Bedingfield, James P.(1996)。參考美國經驗 掌握放款風險--美國商業銀行壞帳承認影響因素之實證研究。會計研究月刊,129,68-74。  延伸查詢new window
2.鍾俊文、陳惠玲(2001)。金融機構逾放問題。新世紀智庫論壇,15,23-34。  延伸查詢new window
3.Ahmed, A. S.、Takeda, C.、Thomas, S.(1999)。Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects。Journal of Accounting and Economics,28(1),1-25。  new window
4.Jorion, Philippe(2002)。How Informative Are Value-at-Risk Disclosures?。The Accounting Review,77(4),911-931。  new window
5.Kim, M. S.、Kross, W.(1998)。The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions and Loan Write-offs。Journal of Accounting and Economics,25(1),69-99。  new window
6.Kanagaretnam, K.、Lobo, G. J.、Mathieu, R.(2003)。Managerial incentives for income smoothing through bank loan loss provisions。Review of Quantitative Finance and Accounting,20(1),63-80。  new window
7.Robb, Sean W. G.(1998)。The Effect of Analysts' Forecasts on Earnings Management in Financial Institutions。The Journal of Financial Institution,21(3),315-331。  new window
8.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research,26(Suppl.),1-31。  new window
9.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
10.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
11.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
12.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
13.康榮寶、陳美娥、羅吉臺、張兆順(19950400)。股市可炒作 報表可操縱--財報的揭露管理研究應全面展開。會計研究月刊,115,40-46。  延伸查詢new window
14.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論,21(4),1-17。new window  延伸查詢new window
圖書
1.Hull, J. C.(2002)。Futures and Options Markets。Prentice Hall。  new window
 
 
 
 
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