Accounting Accruals and Loan Management of the Return to Retail Banking in Taiwan
| Autor: | Hui-Hsin Hsu, 許惠欣 |
|---|---|
| Rok vydání: | 2009 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 97 This research is based on the time during 1999 to 2005. Attempt to apply the opinion of Sloan (1996) accounting accruals to take as the target of assets quality. We introduced the researching method in the bank lending channel of Gunji and Yuan (2006), and individually cited the contentions of Kishan and Opiela (2000), Kakes and Sturm (2002) and Haas and Lelyveld (2006), and then set up two main kinds of analyzing models. We took 35 commercial banks in Taiwan as objects of study and then conferred on how many kinds of loan management there are in Taiwan market. Meantime, under returning to retail banking trend, we studied which bank in loan management is superior in reaping profits. According to the objects and period of this research, we found the verifying results that “Shin Kong Commercial Bank” which emphasizes Liquidity Loan Management and “Hua Nan Commercial Bank” which emphasizes Equity and Return Loan Management are superior in reaping profits among commercial banks in returning to retail banking in Taiwan. Probably because of the difference of external factors such as object, period, and environment of economy, it brought out that we could not read directly and clearly the existing relations between accounting accruals level and profits. We suggested the future postgraduates can do a further regressive analysis and discussion in depth. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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