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摘要
引文資料
題名:
國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究
書刊名:
臺大管理論叢
作者:
林修葳
/
陳育成
作者(外文):
Lin, William Hsiou-wei
/
Chen, Yu-cheng
出版日期:
1997
卷期:
8:2
頁次:
頁33-65
主題關鍵詞:
壞帳費用
;
票券買賣損益
;
損益平穩化
;
聯立方程組迴歸
;
Loan loss provisions
;
Securities gains and losses
;
Accruals management
;
Simultaneous equations
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
19
) 博士論文(
2
) 專書(0) 專書論文(0)
排除自我引用:
19
共同引用:
4
點閱:78
By identifying and examining the potential discretionary components of Taiwan's commercial bank loan loss provisions (LLPs) and securities gains and losses (RSGs), this study aims at exploring these banks' accruals management practices. Robust against various sensitivity tests, our empirical findings support the notion that commercial banks strategically increase their LLPs to avoid unfavorable capital adequacy ratios. On the other hand, we find these banks smooth reported earnings via RSGs. Moreover, our evidence is consistent with the hypothesis that LLPs and RSGs serve as substitutes for each other in commercial bank accruals management. However, the extent these banks exercise discretion via either measure varies with domestic capital market performance. For tests in this study, the specification of simultaneous equations outperforms the competing ordinary least square regression models. Most evidently, the conventional models assume that other potential smoothing variables are exogenous. This limitation would lead to regression errors of inconsistency when discretionary accruals are simultaneously determined. In contrast, with statistical evidence that our potential accruals management measures substitute each other, simultaneous equations model appears to be a more appropriate tool. This study also provides an innovative design for estimating bank loan loss provisions. As compared with competing designs, our model, which relates commercial bank LLPs to non-performing assets, unsecured loans, accrued acceptances and prior-period loan loss provisions, produces a more efficient predictor for Taiwan's commercial bank LLPs.
以文找文
期刊論文
1.
劉順仁(19951000)。On the Signaling Incentives of Loan Loss Provision Recognized by Banks。會計評論,29,223-255。
2.
Zmijewski, M.、Hagerman, R.(1981)。An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice。Journal of Accounting and Economics,3(2),129-149。
3.
Barth, M. E.、Beaver, W. H.、Wolfson, M. A.(1990)。Components of Earnings and the Structure of Bank Share Prices。Financial Analysts Journal,46,53-60。
4.
Beatty, Anne L.、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings。Journal of Accounting Research,33(2),231-261。
5.
Beaver, W.、Eger, C.、Ryan, S.、Wolfson, M.(1989)。Financial Reporting, Supplemental Disclosures, and Bank Share Prices。Journal of Accounting Research,27(2),157-178。
6.
Blanden, M.(1994)。On the Mend: The Pain Subsides for Many Banks Worldwide But Some Are Still Seeking Recovery。The Banker,144,92-104。
7.
Copley, P. A.、Doucet, M. S.、Gaver, K. M.(199401)。A Simultaneous Equations Analysis of Quality Control Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance。The Accounting Review,69(1),244-256。
8.
Gaver, J. J.、Gaver, K. M.(1995)。Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market。Journal of Accounting Research,33(1),137-155。
9.
Datar, S. M.、Kekre, S.、Mukhopadhyay, T.、Srinivasan, K.(199307)。Simultaneous Estimation of Cost Drivers。The Accounting Review,68(3),602-614。
10.
Grammatikos, T.、Saunders, A.(199003)。Additions to Bank Loan-Loss Reserves: Good News or Bad News?。Journal of Monetary Economics,25(2),289-304。
11.
Heckman, J. L.(197807)。Dummy Endogenous variables in a Simultaneous Equation System。Econometrica,46(6),931-960。
12.
Liu, C. C.、Ryan, S. G.(1995)。The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions。Journal of Accounting Research,33(1),77-94。
13.
McNichois, M.、Wilson, P.(198809)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research,26,1-40。
14.
Moyer, Susan Elaine(1990)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics,13(2),123-154。
15.
Wahlen, J.(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review,69(3),455-478。
16.
Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1990)。Tax Planning, Regulatory Capital Planning and Financial Reporting Strategy for Commercial Banks。The Review of Financial Studies,3(4),624-650。
研究報告
1.
Hunt, A.、Moyer, S. E.、Shevlin, T.(1994)。Earnings Smoothing and Equity Value。University of Washington。
學位論文
1.
彭馨儀(1992)。上市公司資產重估動機之研究(碩士論文)。國立臺灣大學。
延伸查詢
2.
阮瓊華(1994)。上市公司經理人員辦理固定資產重估價動機之研究(碩士論文)。國立臺灣大學。
延伸查詢
3.
施玲玲(1995)。資本管制宣告對銀行風險與財富效果影響之研究(碩士論文)。中原大學。
延伸查詢
圖書
1.
Maddala, G. S.(1983)。Limited-dependent and Qualitative Variables in Econometics。Cambridge University Press。
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