銀行營業特性與資本適足率會影響逾放比？

Will Operating Characteristics and Capital Adequacy Ratio Affect Non-Performing Loans Ratio?

倪衍森(Yen-Sen Ni) ； 鄭新民(Cin-Ming Cheng) ； 黃寶玉(Pao-Yu Huang)

《商管科技季刊》 10卷3期 (2009/09) Pp. 465-489

https://doi.org/10.30083/CMQ.200909.0003

摘要

逾放比通常被列爲評估銀行授信品質之重要指標，本研究係以探討銀行之資本結構、放款種類、利率及相關收入等銀行營業特性的因素，分析影響逾放比之可能成因爲何，經由相關文獻的收集，發覺過去這方面的研究大多是以問卷方式爲之，而財務實證分析方面的研究，除了訴諸財報變數對逾放比的研究外，營業特性變數對逾放比之實證研究幾乎付諸厥如。
而本實證研究亦有以下的考量，其一爲避免銀行因打消呆帳，而致模糊逾放數字之真實性，所以將分析的樣本分爲涵蓋全部樣本及各項提存佔營收百分三十以上之銀行樣本予以剔除，因這些銀行可能會以營收提存來降低逾放比，如不剔除會模糊所探討之課題，其二補強銀行家數之樣本數不足的問題，除以迴歸模式外，亦以縱橫資料模型來分析探討。
經由本實證研究後，有下列重要之發現：其一爲應予觀察放款比率及放款利率這兩變數是影響逾期放款成因之主要營業特性變數。其二令人訝異的發現，乃是逾放比與資本適足率竟呈正相關，此發現似乎有違常理，經推測乃是近年來，整體銀行運用盈餘打消呆帳，使自有資本相對於風險性資產減少，導致資本適足率下降所致，故從此現象可得知銀行降低逾放比的成效，似乎是以降低資本適足率爲其代價。

關鍵字

逾期放款比率 ； 營業特性 ； 資本適足率

並列摘要

The non-performing loan ratio of a bank is usually classified as an indicator for the quality of loan. In this study, we investigate whether operating characteristics such as capital structure, loans category, loans interest rates and related revenues will affect the non-performing loan. After surveying related literatures, questionnaires are often employed in relative researches in this area. However, empirical studying related operating characteristics to the non-performing loan is seldom found in previous researches.
There are two concerns in this research. One is to avoid the mask of authenticity in operating performance; therefore, the samples with reserve to revenue ratio over 30 percent are removed, since these banks might increase the reserve to revenue ratio in order to reduce non-performing loan. The other is to concern the issue of sample size; thus, this research not only applies traditional regression models, but also employs the panel data models.
Based on our empirical results, several important findings are discoursed as follows:
(1) The observed loans ratio and loan interest rates are important operating characteristic variables to affect the non-performing loans ratio. (2) To our surprise, the non-performing loans ratio is positively related to capital adequacy ratio, since this phenomenon seems to be contrary to our intuition. We surmise this phenomenon is that banking industry seems to offset the non-performing loans by reducing capital to risk assets ratio, and it seems that the banking industry pay for the price for reducing the non-performing loans ratios by decreasing capital adequacy ratio.

並列關鍵字

Non-performing Loans ； Operating Characteristics ； Capital Adequacy Ratio

參考文獻

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