此研究主要探討台灣不同類型銀行之嚴謹行為差異,並比較不同金融發展時期各類型銀行的嚴謹行為變化。本研究延伸Jia在2009年發表之文獻,以銀行超額準備率、放款/資產與存款/放款當做主要的變數,來衡量銀行銀行在風險行為的嚴謹程度。
This study examines the relationship between ownership and the prudential behavior of Taiwan banks. I analyze a sample of public banks, private banks, privatization of banks, and financial holdings in different financial periods. I regard Jia (2009) measure to use three ratios of banks as proxies for bank prudence: bank excess reserves ratio, loan/asset ratio, and deposit/loan. The results reveal privatization leads banks to be more and more prudent. Furthermore, I find that private banks are more prudential than public banks. And the second reform of the banking system has improved the financial holdings to become more prudential. In addition, my study results are in line with the literature of Jia (2009). This supports the views that the Taiwan banking sector have some similar with China. Key words: ownership, prudential behavior, Taiwan banking sector.