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題名:放款風險對銀行經營績效之探討
作者:歐奇男
作者(外文):Chi-Nan Ou
校院名稱:淡江大學
系所名稱:財務金融學系博士班
指導教授:李命志
李彥賢
學位類別:博士
出版日期:2022
主題關鍵詞:銀行績效逾期放款比率資產報酬率股東權益報酬率低度風險及高度風險貸款淨值公發公司Bank performanceNon-performing loans ratioReturn on AssetsReturn On Equitylow and high-risk loan net value public companyROEROA
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本文使用2012年至2020年台灣37家銀行的資料,來探討銀行之放款風險對經營績效的關係。本文使用迴歸模型,以資產報酬率(ROA)與股東權益報酬率(ROE)作為經營績效指標,得知逾期放款比率對銀行經營績效呈現顯著的負向相關。本文進一步探討以全部樣本在不同情況下的逾期放款比率及加入各種控制變數(銀行規模、資本適足率、備抵損失覆蓋率,風險性資產總額、董事會規模,獨立董事佔比、董監質押比)所得到對銀行經營績效呈現顯著的正向或負向之相關性,並加入企金逾放總額、消金逾放總額、低度風險及高度風險貸款淨值公發公司對經營績效影響情況,顯示企金逾放總額、低度風險貸款淨值公發公司對資產報酬率與股東權益報酬率呈現負向顯著效果,最後再加入八大公股銀行與這些控制變數互相影響關係,研究得知逾期放款比率與經營績效也呈現顯著的負向相關,逾期放款比率越低對銀行經營績效有正向影響,足見逾期放款比率是影響銀行經營績效的重要指標。
This thesis uses 37 banks data in Taiwan from 2012 to 2020 to explore the relationship between the loan risk quality of banks and business performance. This thesis uses regression model, taking the return on assets(ROA) and the return on equity (ROE) as business performance indicators to show that the non-performing loans ratio is significantly negative correlated to the bank's operating performance.
This thesis explores the significant positive or negative performance of the bank's operating performance with the non-performing loans ratio of all samples in different circumstances and the addition of various control variables (bank size, capital adequacy ratio, non-performing loans coverage ratio, total risk assets, board size, proportion of independent directors and trustee pledger ratio). Related to it, and add the impact of the excess total amount of corporate finance, the excess total amount of consumer finance, low-risk and high-risk loan net value public company, showing that the excess total amount of corporate finance, low-risk loan net value public companies exceed the return on assets and return on equitys show a significant negative effect.
Finally, the eight major public-share banks are added to interact with these control variables. The study has learned that the non-performing loans ratio is also significantly negatively correlated with business performance. The lower the non-performing loans ratio has a positive impact on bank performance, which shows that the non-performing loans ratio is important indicators affecting bank performance.
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