THE AFFECTION FACTOR OF BANKING CREDIT RISK

• Main Authors: Tsai-Hsin Teng, 鄧彩仙
• Other Authors: Tzu-Ping Ho
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/76qbc8

碩士 === 銘傳大學 === 國際企業學系碩士在職專班 === 94 === The Bank for Internation Settlements (BIS) announces that Risk Measurement Management will be constrained regulation since 2006 and recently Risk Management not only affects the profits of a Bank, but Risk Management has become import. The Study is focus on Finanical Statement Analysis in Banking which including Finance Structure, Development, Profltablity, Operation Ability, Scale, Ambulant. The study uses data of 31 local banks in Taiwan from 2000 to 2005. The category of data includes Debt Ration, BIS Risk-Based Capital Ration, The Gross Rate of Sales, The Gross Rate of Total Assets, Return on Equity, Net After-tax Profit Margin, The Gross Rate of Operation Expense, Credit Ration, Operation Expense Rate, Total Assets, Current Ration. Our empirical retults are summarized as follows: 1. Finance Structure: The total credit risk weighted debt ration, BIS risk-based capital ration and negative influence on the ration of Non-performing loans and the ration of write-off. 2. Development: The total credit risk weighted the gross rate of sales, the gross rate of total assets and negative influence on the ration of Non-performing loans and the ration of write-off. 3. Profltablity: The total credit risk weighted return on equity, net after-tax profit margin and negative influence on the ration of Non-performing loans and the ration of write-off. 4. Operation Ability: The total credit risk weighted the gross rate of operation expense, credit ration, operation expense rate and negative influence on the ration of Non-performing loans and the ration of write-off. 5. Scale: The total credit risk weighted total assets and negative influence on the ration of Non-performing loans and the ration of write-off. 6. Current Ration: The total credit risk weighted current ration and negative influence on the ration of Non-performing loans and the ration of write-off.