本研究整體分析顯示，我國金融業壞帳提列情形並未反應近年來實質金融環境的變遷。金融機構提列壞帳的誘因，除了部分反應放款信用風險的原始目的外，或有藉以達到盈餘與資本管理目的，或是作為對市場傳遞資訊的工具。 實證結果發現，商銀與企銀均有以壞帳費用作為盈餘管理工具的傾向。在資本管理部分，商銀運用壞帳影響第二類資本以提昇資本適足率的現象明顯，與過去文獻實證結果一致，而代表基層金融機構的企銀，則在不同的壞帳估計模式下有不同的結果。產業銀行則因多為公營行庫，盈餘與資本管制壓力較輕，其以壞帳影響盈餘與資本適足性的現象均不明顯。訊號發射效果方面，似乎只有產業銀行有以多提列壞帳向市場傳遞次期績效的傾向。而商銀的測試結果與預期相反，或肇因於近來國內商銀數量迅速增加，激烈競爭加上景氣持續低迷的結果，使得商銀營業淨利持續走低，而看不出有訊號放射效果。

The first part of this study investigates loan loss provision status in Taiwan's banking industry. It includes the median ratio of loans to total assets, allowance for bad debt to outstanding loans and to net equity. Further, this study provides an innovative design for estimating bank bad debt expenses. As compared with competing designs, this study considered variables such as non-performing assets, unsecured loans, accrued acceptances and prior-period loan loss provisions. I also test hypothesis of earnings management, capital management and signaling via discretionary components of bad debt expenses. Empirical results find both commercial bank and local credit institutions have incentive to use bad debt to inference earnings and capital. Meanwhile, their signal incentives are not significant. Industry banks in my sample indicate using bad debt expense to signal future earnings performance.