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題名:銀行業技術效率與財務績效之分析
書刊名:會計與財金研究
作者:楊馥如 引用關係趙葳仝家駿
作者(外文):Yang, Fu-juChao, WeiJiunn, Torng Jia
出版日期:2010
卷期:3:1
頁次:頁17-38
主題關鍵詞:銀行業資料包絡分析法財務績效BankingData envelope analysisFinancial performanceCAMELS
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(3) 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:66
  • 點閱點閱:86
2007年的次級房貸問題以及2008年的金融海嘯使得國內外投資相關商品之金融機構受到影響,商業銀行之客戶也可能受到衝擊,因此瞭解金融機構經營績效便成為要務之一。過去評估台灣金融機構經營績效之文獻中,研究對象大部分僅就金融控股公司為主,其衡量指標分別以技術效率或財務績效擇一進行評估,對於提供台灣境內銀行業經營績效之評估較有限。本研究使用資料包絡分析法(DEA)和CAMELS法,藉由技術效率指標與財務績效指標兩方面的分析,評估本國商業銀行之經營績效。結果顯示,具技術效率之台灣本國商業銀行於研究期間呈現先下降再上升之趨勢;其次,由CAMELS分析顯示,台灣銀行財務績效表現尚可;最後,財務績效與技術效率無關,財務績效與規模效率有關。
The financial tsunami had occurred in 2008. The influences of financial tsunami to investors, and banks are significance. Therefore, it is important to analyze performance of banks to understand the impact of financial tsunami. And after collecting literatures, it is found that the majority of samples are focused at bank holding companies, and the aspects of measurements are incomplete. Therefore, the technical efficiency and financial performance of banks in Taiwan are analyzed. The results are as follows: 1. the technical efficiency of bank was increasing after reducing. 2. The financial performance of Taiwan banks was quite stable. 3. Technical efficiency is irrelevant to financial performance. And scale efficiency is relevant to financial performance.
期刊論文
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2.Halkos, G. E.、Salamouris, D. S.(2004)。Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach。Management Accounting Research,15(2),201-224。  new window
3.Swindle, C. S.(1995)。Using CAMEL Ratings to Evaluate Regulator Effectiveness at Commercial Banks。Journal of Financial Services Research,9(2),123-141。  new window
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6.Jemric, Igor、Vujcic, Boris(2002)。Efficiency of banks in Croatia: A DEA approach。Comparative Economic Studies,44(2),169-193。  new window
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15.Berger, A. N.、Hancock, D.、Humphrey, D. B.(1993)。Bank Efficiency Derived from the Profit Function。Journal of Banking and Finance,17(2/3),317-347。  new window
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17.許鈺佩、張錫介(20050600)。金融控股公司實施對臺灣銀行業經營效率影響之分析。金融風險管理季刊,1(2),33-56。new window  延伸查詢new window
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19.沈中華(20020600)。金控公司的銀行與獨立銀行CAMEL比較:1997-1998。臺灣金融財務季刊,3(2),73-94。new window  延伸查詢new window
20.Berger, Allen N.、Humphrey, David B.(1997)。Efficiency of Financial Institutions: International Survey and Directions for Future Research。European Journal of Operational Research,98(2),175-212。  new window
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23.Haslem, J. A.、Scheraga, C. A.、Bedingfield, J. P.(1999)。DEA efficiency profiles of U.S. banks operating internationally。International Review Economics and Finance,8(2),165-182。  new window
24.Kao, C.、Liu S. T.(2009)。Stochastic data envelopment analysis in measuring the efficiency of Taiwan commercial banks。European Journal of Operational Research,196(1),312-322。  new window
25.Bergendahl, G.、Lindblom, T.(2006)。Evaluating the performance of Swedish savings banks according to service efficiency。European Journal of Operational Research,185(3),1663-1673。  new window
26.Pasiauras, F.(2004)。Estimating the technical and scale efficiency of Greek commercial banks: The impact of credit risk, off-balance sheet activities, and international Operations。Research in International Business and Finance,22 (3),301-318。  new window
27.Sufian, F.(2007)。Singapore banking efficiency and its relation to stock returns: A DEA window analysis approach。International Journal of Business Studies,15(1),83-106。  new window
28.Sanjeev, G. M.(2006)。‘Data envelopment analysis (DEA) for measuring technical efficiency of banks’。The Journal of Business Perspective,10(1),13-27。  new window
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30.Derviz, A.、Podpiera, J.(2008)。Predicting bank CAMELS and S&P ratings。Emerging Markets Finance and Trade,44(1),117-130。  new window
31.Fried, H.O.、Lovell, C.A.K.、Eackaut, P.V.(1993)。Evaluating the performance of US credit unions。Journal of Banking and Finance,17(2),251-265。  new window
32.McEachern, D.、Paradi J. C.(2007)。Intra- and inter-country bank branch assessment using DEA。Journal of Productivity analysis,27(2),123-136。  new window
33.Mehdian, S. M.、Rezvanian, R.(1996)。Economies of scale and scope in small depository institutions: Evidence from US cooperative bank。Quarterly Review of Economics and Finance,36 (1),39-54。  new window
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35.Kyj, L.、Isik, I.(2008)。Bank x-efficiency in Ukraine: An analysis of service characteristics and ownership。Journal of Economics and Business,60(4),369-393。  new window
36.Gasbarro, D.、Zumwalt, J. K.(2002)。The changing relationship between CAMEL ratings and bank soundness during the Indonesian banking crisis。Review of Quantitative Finance and Accountings,19(3),247-260。  new window
研究報告
1.Gallego, S.、Herrero, A. G.、Saurina, J.(2002)。The Asian and European Banking Systems: The case of Spain in the quest for development and stability。  new window
2.Gilbert, R. A.、Meyer, A. P.、Vaughan, M. D.(2000)。The role of a CAMEL downgrade model in bank surveillance。  new window
學位論文
1.周宇明(2006)。金融控股公司下銀行與非金控銀行之經營效率分析。國立中山大學。  延伸查詢new window
2.林妹姣(2000)。銀行生產力指標與CAMEL績效指標關聯性之研究。國立台北大學。  延伸查詢new window
圖書
1.孫遜(2004)。資料包絡分析法:理論與應用。揚智文化事業股份有限公司。  延伸查詢new window
 
 
 
 
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