Title

財務指標對銀行績效之非線性探討-以中國大陸銀行為例

Translated Titles

The Non-linear Relationship between Bank Performance and Financial Indicators in China

DOI

10.6846/TKU.2012.00474

Authors

馮月慧

Key Words

縱橫平滑移轉回歸模型 ; 財務指標 ; 銀行績效 ; Panel smooth transition regression model ; financial indicators ; bank performance

PublicationName

淡江大學財務金融學系碩士班學位論文

Volume or Term/Year and Month of Publication

2012年

Academic Degree Category

碩士

Advisor

聶建中

Content Language

英文

Chinese Abstract

本研究使用14家中國大陸銀行資料,期限從2006年至2010年,探討在不同的資本適足率下,中國大陸銀行財務指標與績效間之非線性關係。實證研究發現 當資本適足率在轉換值10.2172%及10.3383%時,銀行財務指標對ROE與ROA之影響存在結構性改變。流動性比率、效率比率、與總資產分別對 ROE與ROA有顯著的正向關係,且不受限於資本適足率之高低;而不良貸款率與凈利息收益率對ROE與ROA的影響會因銀行資本適足率的高低而有所不同。本研究可作為管理當局在規定銀行資本適足率規範之參考,尤其是中國大陸銀行。

English Abstract

Using a sample set of fourteen listed commercial banks in China from 2006 to 2010, this study investigates the non-linear relationship between bank performance and financial indicators in different levels of capital adequacy ratio. Results showed that there is a structural change on the effect of financial indicators on return on assets and return on equity when capital adequacy is equal to the transition value 10.2172% and 10.3383%, respectively. The empirical results also indicate that the impact of liquidity ratios, efficiency ratios and total assets on return on equity and return on assets are positively correlated regardless of the capital adequacy ratio level; while the impact of non-performing loans and net interest margins on return on assets and return on equity depends on the level of the bank’s capital adequacy ratio. The research can be considered as a reference point for regulators seeking to identify the optimal level of capital adequacy ratio for banks, especially for the Chinese banking sector.

Topic Category 商學院 > 財務金融學系碩士班
社會科學 > 財金及會計學
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Times Cited
  1. 陳俊龍(2014)。不動產市場景氣對銀行風險與財務績效的非線性研究-縱橫平滑移轉模型之應用。淡江大學財務金融學系碩士班學位論文。2014。1-54。 
  2. 陳志韋(2016)。商業銀行經營績效相關指標之關聯性探討。中山大學企業管理學系研究所學位論文。2016。1-61。