台灣近年來歷經二次的金融改革與全球金融次級房貸風暴等重大事件,使全球與台灣之金融市場環境發生重大的變化,回顧過去有關股權結構的研究大多集中於一般企業,但是銀行業對國家經濟發展的影響力十分重大。故本文欲探討2008年金融風暴發生前後,股權結構、破產風險對銀行績效之影響。選取21家本國銀行為樣本,研究期間為2003年至2012年,金融風暴前後10年。本研究結果發現,增強內部人持股比例、董監事持股比例及大股東持股比例,可提升銀行績效。在破產風險方面,資本適足率對銀行績效具有顯著的影響。銀行類型及資產規模對銀行績效呈現顯著相關。根據上述結果,可透過股權結構與破產風險之改善強化銀行績效。
Taiwan recently has undergone serious events, including financial reforms and the global financial crisis. These two events made both global and Taiwanese financial market environment changed significantly. Prior relevant ownership structure literature most focused on general enterprises. However, banking industry plays an important role in national economical development. Thus, this study aims to research the impact of the ownership structure and the bankruptcy risk on the bank performance. This study’s sample includes twenty-one banks from 2003 to 2012, around the financial crisis for ten years. The empirical results show that the ratio of insider shareholdings, the ratio of director shareholdings and the ratio of block shareholdings would increase bank performance. Regarding to bankruptcy risk, the capital adequacy makes a significant impact on the bank performance. Besides, the types of banks and the sizes of assets significantly correlate with the bank performance. The results imply that improvement on both variables of the ownership structure and the bankruptcy risk could increase bank performance.