對於銀行管理當局績效的衡量，除了盈餘表現外，逾放比率與資本適足率高低也是兩項主要的觀察指標。在眾多的盈餘操弄項目中，壞帳提列是唯一可能同時影響銀行盈餘、逾放比率及資本適足率的會計科目。本研究主要目的在於探討銀行管理當局在提高盈餘、降低逾放比率及提升資本適足率的要求下，利用裁決性壞帳提列所為之盈餘管理與銀行壞帳提列前盈餘、逾放比率、資本適足率、資產規模、放款成長率及催收款項之間的關係。
本研究另外依銀行業務屬性，將樣本銀行區分為商業銀行及其他類別銀行兩組；依銀行設立時間為區分標準，分為新銀行與舊銀行兩組；並依銀行董事長是否由官股選派，分為官股掌控銀行及非官股掌控銀行兩組，以了解在不同分類標準下，不同組別的管理當局其利用裁決性壞帳提列所為之盈餘管理，是否有顯著的差異。最後，本研究以年度別為區分，以瞭解銀行管理當局利用裁決性壞帳提列所為之盈餘管理，是否有年度別上的差異。
根據台灣經濟新報社之資料庫，本研究實證結果發現：(1)壞帳提列前盈餘、資產規模、催收款項等三項變數與銀行管理當局利用裁決性壞帳提列所為之盈餘管理有關，且當壞帳提列前盈餘越高、資產規模越大、催收款項越高時，銀行管理當局利用裁決性壞帳提列所為之盈餘管理程度也會越大。(2)無法證實逾放比率、資本適足率、放款成長率與銀行管理當局利用裁決性壞帳提列所為之盈餘管理有關。(3)官股掌控與非官股掌控銀行之管理當局，其利用裁決性壞帳提列所為之盈餘管理，在統計檢定上，具有顯著的差異，其中又以官股掌控銀行，其盈餘管理的程度較大。(4)商業銀行與其他類別銀行之間及新銀行與舊銀行之間，其管理當局利用裁決性壞帳提列所為之盈餘管理，在統計檢定上，並無顯著差異；且年度別之差異對管理當局之裁決性壞帳提列也無顯著影響。

For the evaluation of banks’ performance, non-performing loans ratio and capital adequacy ratio are the two major indicators other than earnings performance. Among the various tools for earnings manipulation, loan loss provisions may be the only one that could affect bank’s earning numbers, non-performing loans ratio and capital adequacy ratio simultaneously. In order to satisfy the need to increase earnings and capital adequacy ratio and to decrease non-performing loans ratio, banks may have motivation to conduct earnings management. The purpose of the study is thus to investigate whether there is a relationship between the earnings management by using the discretionary loan loss provisions and the earnings before loan loss provisions, non-performing loans ratio, capital adequacy ratio, asset size, loan growth rate, and loans uncollected.
In addition, the study divides the sample banks into the following categories: (1) commercial banks versus others, (2) new banks versus old banks (based on the time the bank was founded), and (3) state-run versus non-state-run (based on whether the president of the bank is appointed by the government). The study also intends to examine whether earnings management conducted by the bank’s management is different between the various categories.
Based on the empirical results from the Taiwan Economics Journal (TEJ) database, the study found: (1) the three variables of earnings before loan loss provisions, asset size, and loans uncollected are significantly related to the earnings management by using discretionary loan loss provisions, and the higher the three variables, the higher the degree of earnings management; (2) non-performing loans ratio, capital adequacy ratio, and loan growth rate are not found to be significantly related to the earnings management by using discretionary loan loss provisions; (3) state-run banks have conducted more earnings management than non-state-run banks; and (4) there is no significant result found in other analyses for other categories.

國立中山大學研究生學位論文審定書 і
博碩士論文授權書 іі
論文提要 ііі
摘要 іν
Abstract ν
誌謝詞 νі
目錄 νіі
表目錄 іх
圖目錄 хі
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究流程 6
第二章 文獻探討 7
第一節 盈餘管理的理論基礎 7
第二節 盈餘管理相關研究議題 18
第三節 銀行業盈餘管理文獻與假說發展 20
第三章 研究方法 32
第一節 研究架構與模型 32
第二節 研究期間與樣本選取 39
第三節 變數定義與衡量 40
第四節 研究程序 47
第四章 實證結果與分析 48
第一節 壞帳提列之統計分析 48
第二節 各項假說之實證結果 54
第三節 其他實證結果 69
第五章 結論與建議 74
第一節 結論 74
第二節 研究限制 78
第三節 對後續研究之建議 79
參考文獻 80

表目錄
表2-1 盈餘管理研究動機及盈餘操弄方向相關文獻彙總表 19
表3-1 本國銀行因營業稅、存款準備率降低所增盈餘及轉銷呆帳金額彙總表 35
表4-1 模型一敍述統計 48
表4-2 模型一Pearson相關係數 49
表4-3 模型一摘要 49
表4-4 模型一變異數分析 49
表4-5 模型一迴歸係數 49
表4-6 模型二敍述統計 51
表4-7 模型二Pearson相關係數 51
表4-8 模型二摘要 51
表4-9 模型二變異數分析 51
表4-10 模型二迴歸係數 52
表4-11 模型三敍述統計 54
表4-12 模型三Pearson相關係數 55
表4-13 模型三摘要 55
表4-14 模型三變異數分析 55
表4-15 模型迴歸係數 56
表4-16 ABS(DLLPt)與各變數間之預期與實際關係彙總表 57
表4-17 ABS(DLLPt)與EARNt (前50% vs.後50%)變異數分析 58
表4-18 ABS(DLLPt)與EARNt (前50% vs.後50%)敍述統計量 58
表4-19 ABS(DLLPt)與BISt (前50% vs.後50%)變異數分析 59
表4-20 ABS(DLLPt)與BISt (前50% vs.後50%)敍述統計量 60
表4-21 ABS(DLLPt)與BISt (前25% vs.後25%)變異數分析 61
表4-22 ABS(DLLPt)與BISt (前25% vs.後25%)敍述統計量 61
表4-23 ABS(DLLPt)與NPRt(前50% vs.後50%)變異數分析 62
表4-24 ABS(DLLPt)與NPRt (前50% vs.後50%)敍述統計量 62
表4-25 ABS(DLLPt)與NPRt (前25% vs.後25%)變異數分析63
表4-26 ABS(DLLPt)與NPRt (前25% vs.後25%)敍述統計量 63
表4-27 ABS(DLLPt)與SIZEt(前50% vs.後50%)變異數分析 64
表4-28 ABS(DLLPt)與SIZEt (前50% vs.後50%)敍述統計量 64
表4-29 ABS(DLLPt)與GROWTHt(前50% vs.後50%)變異數分析 65
表4-30 ABS(DLLPt)與GROWTHt (前50% vs.後50%)敍述統計量 65
表4-31 ABS(DLLPt)與GROWTHt (前25% vs.後25%)變異數分析 66
表4-32 ABS(DLLPt)與GROWTHt (前25% vs.後25%)之敍述統計量 66
表4-33 ABS(DLLPt)與NPLt(前50% vs.後50%)變異數分析 67
表4-34 ABS(DLLPt)與NPLt (前50% vs.後50%)敍述統計量 67
表4-35 假說與實證結果彙整表 68
表4-36 ABS(DLLPt)與樣本銀行業務類別之變異數同質性檢定 69
表4-37 ABS(DLLPt)與樣本銀行業務類別之變異數分析 69
表4-38 ABS(DLLPt)與樣本銀行設立時間點之變異數同質性檢定 70
表4-39 ABS(DLLPt)與樣本銀行設立時間點之變異數分析 70
表4-40 ABS(DLLPt)與官股/非官股 掌控銀行之變異數同質性檢定 71
表4-41 ABS(DLLPt)與官股/非官股 掌控銀行之變異數分析 71
表4-42 ABS(DLLPt)與官股/非官股 掌控銀行之描述性統計量 71
表4-43 ABS(DLLPt)與年度別之變異數同質性檢定 72
表4-44 ABS(DLLPt)與年度別之變異數分析 72

圖目錄
圖1-1 研究流程 6
圖3-1 McNichols and Wilson(1988)壞帳提列評估模式路徑圖 33
圖3-2 研究架構 38

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