A Study on the Relationship between the Implementation of the New Basel Capital Accord and Financial Ratio Indexes of Banking Industry: A Case of Esunbank of Taiwan

• Main Authors: Chih-Pin Chang, 張致彬
• Other Authors: Jan-Chung Wang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/51881479148294485467

碩士 === 國立高雄第一科技大學 === 金融研究所 === 100 === Domestic financial institutions in 2006 began to implement the Basel II. The question is whether the implementation of the Basel II has a significant impact on the risk management and operating capacity of domestic financial institutions. This thesis uses the paired t test and Mann-Whitney test to determine whether there are significant differences in financial ratio indexes of Esunbank before and after the implementation of the Basel II. Overall, empirical results show that the implementation of the Basel II does not significantly affect the financial ratio indexes of Esunbank. These results imply that the implementation of the Basel II has little impact on the risk management and operating capacity of Esunbank.