系統識別號 | U0002-0608201211575000 |
---|---|
DOI | 10.6846/TKU.2012.00245 |
論文名稱(中文) | 衍生性商品操作是否影響銀行業之盈餘管理決策 |
論文名稱(英文) | The relation between derivatives financial instrument and earnings management in the banking industry |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 100 |
學期 | 2 |
出版年 | 101 |
研究生(中文) | 鍾興儒 |
研究生(英文) | Hsing-Ju Chung |
學號 | 699600366 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2012-06-15 |
論文頁數 | 68頁 |
口試委員 |
指導教授
-
王貞靜
委員 - 曹美娟 委員 - 陳薇如 |
關鍵字(中) |
衍生性金融商品 盈餘管理 |
關鍵字(英) |
Derivatives Earnings management |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本研究係探討衍生性金融商品(Derivatives Financial Instrument)操作對銀行產業盈餘管理(Earnings Management)決策之影響。以國內上市上櫃銀行作為研究對象,採用2000年第2季至2010年第4季間季資料,本文實證結果發現,衍生性金融商品與銀行業盈餘有正向影響,顯示衍生性金融商品可作為盈餘管理工具,而盈餘管理工具間衍生性金融商品與裁決性壞帳費用之關係,交易目的與非交易目會有不同的影響,具體而言,基於交易目的操作衍生性金融商品整體上與裁決性壞帳呈現顯著負向(替代)關係,而非交易目的操作則與裁決性壞帳並未有顯著負向關係,顯示出銀行業操作衍生性金融商品的程度會影響盈餘管理決策。 |
英文摘要 |
This study investigates whether derivatives financial instrument influences earnings management in the banking industry. Using data collected from Taiwan listed banks spanning the second quarter in 2000 to the fourth quarter in 2010, we thus test the influence implementing derivatives has on earnings management. Empirical results show that trading derivatives positively influence earning. we also find that significant negatively correlation between trading derivatives and discretionary bad debt. Also , insignificant correlation influence between non-trading derivatives and discretionary bad debt. As a whole, varying derivative implementation in the banking industry yields equally different results. |
第三語言摘要 | |
論文目次 |
第壹章 緒論 1 第一節 研究動機 1 第二節 研究目的 3 第三節 研究架構圖 4 第貳章 文獻探討 5 第一節 銀行產業特性 5 第二節 銀行業盈餘管理 6 第三節 衍生性金融商品 13 第四節 盈餘管理工具間關係 24 第參章 研究方法 28 第一節 衍生性金融商品對於盈餘之影響 28 第二節 盈餘管理工具間關係 34 第三節 樣本選取 39 第肆章 實證結果 42 第伍章 結論與建議 56 第一節 結論 57 第二節 研究貢獻 58 第三節 研究建議 58 第四節 研究限制 59 參考文獻 60 附錄 66 表目錄 表3-1 模型符號說明表 33 表3-2 變數模型說明 38 表3-3 本國銀行選取表 40 表3-4 本國銀行選取表(2) 41 表4-1 敘述性統計表 43 表4-2 衍生性金融商品對於盈餘影響相關係數表 44 表4-3 相關係數表 45 表4-4 衍生性金融商品對於盈餘迴歸結果 47 表4-5 聯立方程式敘述性統計表 表4-6 交易目的及非交易目的的總額聯立方程式迴歸結果 52 表4-7 利率型交易目的及非交易目的的總額聯立方程式迴歸結果 53 表4-8 匯率型交易目的及非交易目的的總額聯立方程式迴歸結果 54 圖目錄 圖1-1 研究架構圖 4 圖2-1 IBM與世界銀行進行的換匯換利 15 圖2-2 德國銀行進行利率交換 16 圖2-3 衍生性金融商品名目本金交易量 27 圖3-1 2011年9月底衍生性金融商品各類型使用比例 30 |
參考文獻 |
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