| Summary: | 碩士 === 朝陽科技大學 === 會計所 === 100 === Abstract
This study uses the data of 1996 to 2010 to examine the effect of financial holding company, independent board, board size and manager’s power on bank’s performance. The empirical results show that the concentration and independent of board are positively influence upon the bank’s performance. The financial holding bank has more concentrative board, higher return on asset and better asset liquidity. Moreover, Banks has got more products and channels and less rely on net interest revenue when joining financial holding companies, further proving the inevitable trend of financial integration under the high competitive environment.
This study takes the structural break into account to investigate the relationship between credit risks and profit performance in Taiwanese Commercial Banks during the period of 1999 to 2010. Using “Non-Performing Loans Ratio” and “Coverage Ratio” as the proxy variables for bank credit risk, empirical results show that when they are less than the threshold value, the lower Bank credit risk the higher the profit performance, and vice versa. Investing more in Loan and Deposit operation, although the ROA and ROE reduce, help increase the interest profit. This study further finds that simply using the traditional OLS regression might not completely clarify all possible relationships between variables, directly affecting the risk management decisions.
Keywords：Taiwanese Commercial Banks, Performance, Board Structure, Independent Director, Credit Risk, Bank Governance
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