銀行業應計呆帳費用及實際沖銷呆帳與銀行業價值攸關性之研究

連婉茹(Wan-Ju Lien)

指導教授 ： 葉疏

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.00829

摘要

為了探討銀行業之應計呆帳費用與實際沖銷呆帳兩者間之資訊內涵及其比較，本研究利用Ohlson(1995)及Ohlson(1999)所提出之評價模型為基本架構，以實證研究方式來看國內應計呆帳費用及實際沖銷呆帳對於銀行業價值之攸關性。藉由本研究的實證分析，希望能解決下列問題：1.以實際沖銷呆帳取代應計呆帳費用做為盈餘組成項目之一後，會計資訊的評價弁酮O否會因管理當局之主觀估計的影響降低而增加？2.國內資本市場之投資人在會計資訊的評價模型中，對於應計呆帳費用與實際沖銷呆帳之反應結果為何？3.國內投資人在資訊揭露不足之環境下，是否會因為擁有資本適足率之資訊，而得以藉由分析銀行所面臨之風險大小，辨別管理當局裁量之誘因，因而將受到裁量影響之應計呆帳費用解讀為管理當局釋放之好消息，並給予正面之評價？

關鍵字

價值攸關性 ； 實際沖銷呆帳 ； 呆帳費用 ； 銀行業

並列摘要

This study uses Ohlson(1995) and Ohlson(1999) valuation models to investigate the market’s perception of the accrual bad debt expenses and actual write-off on firm value for bank industry. By empirical studies, we anticipate to obtain evidence for three objects. 1. Is the model explanatory power higher if we replace accrual bad debt expenses by actual write-off to be an ingredient of accounting earnings and equity book value? 2. How about the valuation coefficients of accrual bad debt expenses and actual write-off in the valuation models? 3. Accounting information of loan loss risk of bank industry is insufficient in Taiwan capital market. Could investors in Taiwan be aware of management discretionary incentive of accrual bad debt expenses to release good news of their private information in regulatory capital-based?

並列關鍵字

Bank Industry ； Write-off ； Value ； Bad Debt Expense

參考文獻

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