臺灣博碩士論文加值系統

銀行會對正常放款提列的呆帳準備金，這新增呆帳準備金同時出現在資產負債表及損益表上，因此呆帳準備決策成為銀行業盈餘管理方法之一。本文深入瞭解台灣銀行業是否亦採取此方法，並更進一步探討董事會結構對台灣銀行業盈餘管理之影響。利用1996年至2009年之間的資料，實證檢驗銀行業盈餘管理以及獨立董事制度、董事會規模、經理人的權限是否影響管理盈餘。實證發現，銀行會選擇增加呆帳準備，減少盈餘，以美化財務報表。本研究也發現獨立董事較不從事盈餘管理，而銀行經理人權力愈高，愈會管理盈餘。另外，實證結果也顯示，對於高負債比率的銀行，雖呆帳費用提列愈高，卻實際盈餘波動反而愈大。

The loan loss provision against a bank''s total loans simultaneously appears at the balance sheet and profit and loss statement, in other words, banks need to boost their reserves, which could diminish earnings and increase asset. Therefore, loan loss provision can be used as a tool of bank earnings management. This study examines if Taiwanese banks applies this approach, and further explores how board structure influences Taiwanese banks ‘earnings management. With the data of 1996-2009, it is found that bank would increase the loan loss provision, loan loss reserve and loan charge-off for managing a stable increasing earnings. The empirical results also show that independent directors have not engaged in earnings management, the higher power of bank managers leads to the more earnings management. In addition, it is also found that the banks with higher debt ratio, although loan loss provision is higher, have the higher volatile earning.

中文摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 VI
圖目錄 VII
第壹章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 5
第三節 研究架構 5
第貳章 文獻探討與假說建立 5
第一節 文獻探討 5
第二節 假說建立 5
第參章 研究設計 5
第一節 樣本選取與資料來源 5
第二節 實證模型 5
第三節 變數衡量 5
第肆章 實證結果與分析 5
第一節 敘述統計與相關分析表 5
第二節 實證結果 5
第伍章 結論 5
參考文獻 5
附錄 5
表目錄
表 1本研究之假說與目的彙整 5
表 2研究變數之敘述統計量 5
表 3研究變數間之Pearson相關係數 5
表 4呆帳費用提列、沖銷呆帳、備抵呆帳與盈餘管理的迴歸結果 (Panel) 5
表 5董事會結構與台灣商業銀行盈餘管理的迴歸結果 5
圖目錄
圖 1呆帳費用提列、沖銷呆帳與備抵呆帳之關係 3
圖 2銀行資產結構 5
圖 3研究流程 5
圖 4呆帳費用提列比例 (PLL)、呆帳費用提列 (LLR) 與沖銷呆帳比率(LLL) 的走勢圖 5

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