The Impact on Banking Efficiency of Accounting Standards Conversion

會計準則轉換對銀行效率衝擊之探討

熊南欣(Nan-Hsin Hsiung) ； 林廷翰(Ting-Han Lin)

《北商學報》 38期 (2021/07) Pp. 1-25

摘要

This paper aims to investigate the uncertainty in bank profit and stock prices of the adoption of new standards, specifically International Financial Reporting Standards, on bank efficiency in Taiwan. The network slacks-based model was employed to evaluate the two-stage profitability and marketability efficiencies.Wilcoxon and Sign tests were also applied to test the difference in two-stage efficiencies between the old and new standards. The empirical results show that the profitability and marketability efficiencies of Taiwanese commercial banks have undergone significant changes after conversion. Moreover, this study further analysed the sources of standards that have had significant impact on the two-stage efficiencies upon conversion. The findings can serve as indicative of directions for improvement for banking authorities, competent banking decision makers, and capital market investors.

關鍵字

Commercial bank ； Bank performance ； Network slacks-based measure ； International Financial Reporting Standards ； IFRS ； Data Envelopment Analysis ； DEA

並列摘要

本研究旨在探討對於台灣商業銀行利潤與和市場價格在採用新會計準則（國際財務報導準則）下之不確定性。本研究採用差額變數為基礎之網絡資料包絡法來衡量與評估新、舊會計準則下兩階段之獲利與市場價值效率。同時，並採用魏考遜符號檢定測試兩套會計準則下之兩階段效率間的差異情況。實證結果顯示台灣商業銀行轉換會計準則後的獲利和市場價值效率產生顯著變化。此外，本研究並進一步探討會計準則轉換下影響兩階段效率最主要之會計準則。本研究之實證結果可以幫助主管當局、主管銀行決策者和資本市場投資者在新會計環境下提出有效之監理、經營與投資策略。

並列關鍵字

商業銀行 ； 銀行績效 ； 國際會計準則 ； 資料包絡法 ； 網絡資料包絡法