放款品質、經營績效與資訊不對稱--兼論34號公報第三次修訂之效果_

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題名：	放款品質、經營績效與資訊不對稱--兼論34號公報第三次修訂之效果
書刊名：	會計審計論叢
作者：	張哲銘／王貞靜／謝昇樺
作者(外文)：	Chang, Cheming／Wang, Chenchin／Hsieh, Shenhua
出版日期：	2014
卷期：	4:1
頁次：	頁53-98
主題關鍵詞：	經營績效；放款品質；資訊不對稱；優勢資訊交易；Bank performance；Loan quality；Asymmetric information；PIN
原始連結：	連回原系統網址
相關次數：	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:2 共同引用:79 點閱:22

相對於一般產業，受到高度保護管制之銀行 (金融)產業存有較高的資訊不對稱；為強化銀行產業資訊揭露與授信資產品質，財務會計準則第 34號公報「金融商品之會計處理準則」於 2008年增訂納入原始產生之放款及應收款的規範，此舉影響銀行產業甚鉅。本文旨在檢視受到金融監理機關關切的放款品質，是否與銀行的經營績效攸關，以及該品質的提升能否降低銀行的資訊不對稱程度。以 2000至 2010年的季別資料，本文實證結果支持放款品質與銀行經營績效的正向關聯性；而維護授信品質的銀行，其資訊不對稱程度亦相對越低。整體而言，本文以實證證據支持了主管機關以放款品質為銀行財報重心的主張。最後，以第 34號公報第三次修訂之公告日為事件日，本文發現放款品質良好且資訊不對稱程度較低之銀行，市場報酬相對較佳。

以文找文

The banking industry is thoroughly regulated and exhibits high degrees of information asymmetry. On December 4, 2008 the SFAS No.34 – Accounting for Financial Instruments – was revised to include initial loans and receivables into the regulatory scope. This third amendment substantially impacts the banking industry as it strengthens information disclosure and loan qualities of banks. This study tests the relationship between loan quality, performance, and information asymmetry level in the banking industry. Using data spanning the first quarter of 2000 to the fourth quarter of 2010, we examine the positive correlation between loan quality and bank performance; taking note of loan quality relatively decreasing information asymmetry. Overall this study supports that financial supervisory boards deliberate loan quality on bank financial statements. The event date is that of SFAS No. 34’s commissioning. The empirical results show that good loan quality and low degrees of information asymmetry in the banking industry do not seriously affect stock return under the third amendment to SFAS No. 34.

以文找文

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會議論文
1.	王貞靜、謝昇樺(2011)。資訊不對稱、企業特性與投資者報酬。2011 年會計趨勢與教育研討會。延伸查詢

研究報告
1.	Claessens, S.、D. Klingebiel、L. Laeven(2001)。Financial restructuring in banking and corporate sector crises: What policies to pursue?。National Bureau of Economic Research。
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學位論文
1.	陳椿鶯(2008)。銀行業資產品質與經營績效關聯性之研究(碩士論文)。逢甲大學。延伸查詢

圖書
1.	財團法人中華民國會計研究發展基金會(2008)。財務會計準則第34 號公報：金融商品之會計處理準則。臺北：財務會計準則委員會。延伸查詢

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