商業銀行加入金融控股公司盈餘管理之實證研究

Empirical Study of Earnings Management for Commercial Banks Joining Financial Holding Company

陳育成(Yu-Cheng Chen) ； 李秀英(Hsiu-Ying Lee) ； 李珮芬(Pei-Fen Lee)

《華人前瞻研究》 1卷2期 (2005/12) Pp. 25-42

https://doi.org/10.6428/JCTF.200512.0025

摘要

本研究探討我國金融控股公司所屬商業銀行之盈餘管理問題，是以銀行是否加入金融控股公司為分組依據，並以「金融控股公司法」施行前後各兩年為研究期間。實證銀行業在金融控股公司法施行前後，是否還用壞帳費用及票券買賣損益以操弄會計盈餘。
實證結果發現，在「金融控股公司法」施行前後的兩年期間，金控組銀行與非金控組銀行在票券買賣損益決策呈顯著差異；金控組銀行在使用可裁量壞帳調控盈餘的程度差異甚大，而非金控組銀行則是運用可裁量票券買賣損益調控盈餘的程度差異甚大。非金控組銀行在面對逐漸被金控制度整合的環境及金控組銀行的夾攻下，本研究發現，非金控組銀行較金控組銀行有向上操縱盈餘的傾向。

關鍵字

金融控股公司 ； 盈餘管理 ； 壞帳費用 ； 票券買賣損益

並列摘要

This empirical study examines the issue of earnings management for commercial banks joining financial holding company (FHC). We divide the sample banks in accordance with banks joining the FHC or not, and the test period is two years before and after the passage of the Financial Holding Company Act. We use bad debt expenses and gain or loss on sales of securities as earnings management instruments to investigate sample banks' earnings management effects.
Empirical results show that significant difference exists between FHC group and Non-FHC group in using gain or loss on sales of securities to manipulate earnings result for the 2-year period before and after the implementation of the Financial Holding Company Act. Further, bad debt expense is more likely to be used to manage earnings in FHC group than Non-FHC group. Gain or loss on sales of securities is more likely to be used in Non-FHC group than FHC group in reporting earnings increase.

並列關鍵字

Financial holding company ； earnings management ； bad debt ； gain or loss on sales of securities