信用卡發卡量與公司績效-以台灣金融業為例

Credit Card Issuance Volume and Firm Performance - Evidence from Taiwan's Financial Industry

陳皇瑋(Huang-Wei Chen)

指導教授 ： 倪衍森

淡江大學/商管學院/管理科學學系企業經營碩士在職專班/碩士(2019年)

https://doi.org/10.6846/TKU.2019.00062

摘要

本研究以2008年至2017年共計10年資料為樣本，來探討金融機構信用卡發卡量與公司績效的關係，並得到以下的結果，其一、發現發卡量越高的公司其公司績效越好，顯示信用卡發卡量的增加有助於公司績效的提升。其二、公司信用卡的逾放比高的公司，其績效表現並不佳，此表示金融機構除提高信用卡的發行量外，也需要對信用卡申請人要予以把關。其三、董監事質押比對公司績效並無呈現負相關，乃是由於一些金融機構，雖其質押比高，但其公司績效並不遜色，此實證結果與過去相關文獻上質押比對公司並非正面的的實證結果有所不同。

關鍵字

信用卡發卡量 ； 公司績效 ； 公司價值 ； 公司治理

並列摘要

This study explore whether credit card issuing volume would affect firm performance by employing the data over the period 2008-2017 disclosed by Financial Supervisory Commission as the samples, and then reveal the following importing findings. First, the firms with high credit card issuance volume would have better firm performance, indicating that increasing credit card issuance volume would enhance firm value. Second, the firms with high non-performing loans ratio in terms of credit card would weaken firm performance, implying that the firms should evaluate the quality of credit card applicants instead of increasing the issuance volume of credit cards. Third, this study reveals that director pledge ratio in not negatively related to firm performance, which might result from that some financial institutions with higher directors pledge ratio still have superior performance. This revealed result seems somewhat different from the results shown in the relevant literature.

並列關鍵字

Credit Card Issuance Volume ； Firm Performance ； Firm Value ； Corporate Governance

參考文獻

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