信用卡流通卡數、備抵呆帳提足率與逾期帳款-以台灣銀行業為例

Credit Card in Force Volume , NPL Coverage Ratio and Overdue Accounts - Evidence from Taiwan’s Banking Industry

江韻文(Yun-Wen Chiang)

指導教授 ： 倪衍森

共同指導教授 ： 廖幼如(Yu-Lu Liao)

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(2022年)

https://doi.org/10.6846/TKU.2022.00766

摘要

本研究以2016年至2020年共計5年資料為樣本，並探討台灣金融機構之信用卡流通卡數、備抵呆帳提足率與逾期帳款的關係，且得到以下的結果，第一、信用卡流通卡數越高，逾期帳款比率越低，這代表良好的風險控管可有效降低風險。其次、備抵呆帳提足率越高有助於降低逾期帳款比率。其三、經理人持股比率與逾期帳款比率呈正相關，意味著持有較高股權的經理人可能以較積極的態度面對高風險業務。

關鍵字

信用卡 ； 流通卡數 ； 備抵呆帳提足率 ； 逾期帳款

並列摘要

This study explores whether credit card issuance volume and NPL coverage ratio would affect overdue accounts ratio by employing the data over the period 2016-2020 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 lower overdue accounts ratio, indicating that good risk management could effectively reduce risks. Second, the firms with high NPL coverage ratio would lower overdue accounts ratio. Third, this study reveals that manager shareholding ratio is positively related to overdue accounts ratio, which might result from that some manager with higher shareholding ratio might face high-risk businesses with a more positive attitude.

並列關鍵字

Credit Card ； Credit Card in Force Volume ； NPL Coverage Ratio ； Overdue Accounts

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