The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks
碩士 === 南華大學 === 財務金融學系財務管理碩士班 === 106 === This thesis uses the Taiwan banking industry over 1995 to 2017 as a sample to empirically explore the impact of banking competition on opacity. Experimental results indicate that improving bank competition will improve financial statement quality which in tu...
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2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/63h8p5 |
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ndltd-TW-106NHU003040112019-06-27T05:28:10Z http://ndltd.ncl.edu.tw/handle/63h8p5 The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks 競爭對銀行不透明度的影響：台灣地區銀行的實證分析 CHEN, CHIUAN-YING 陳泉縈 碩士 南華大學 財務金融學系財務管理碩士班 106 This thesis uses the Taiwan banking industry over 1995 to 2017 as a sample to empirically explore the impact of banking competition on opacity. Experimental results indicate that improving bank competition will improve financial statement quality which in turn reduce bank opacity. If banks are financial controllers, their bank transparency is higher than that of non-financial controllers. Last , banks set up audit committees and the higher bank competition, it significantly improve the greater quality of financial statements and reduce bank opacity. CHEN, SHENG-HUNG CHANG, JUI-CHEN 陳昇鴻 張瑞真 2018 學位論文 ; thesis 30 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
| description |
碩士 === 南華大學 === 財務金融學系財務管理碩士班 === 106 === This thesis uses the Taiwan banking industry over 1995 to 2017 as a sample to empirically explore the impact of banking competition on opacity. Experimental results indicate that improving bank competition will improve financial statement quality which in turn reduce bank opacity. If banks are financial controllers, their bank transparency is higher than that of non-financial controllers. Last , banks set up audit committees and the higher bank competition, it significantly improve the greater quality of financial statements and reduce bank opacity.
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| author2 |
CHEN, SHENG-HUNG |
| author_facet |
CHEN, SHENG-HUNG CHEN, CHIUAN-YING 陳泉縈 |
| author |
CHEN, CHIUAN-YING 陳泉縈 |
| spellingShingle |
CHEN, CHIUAN-YING 陳泉縈 The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| author_sort |
CHEN, CHIUAN-YING |
| title |
The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| title_short |
The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| title_full |
The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| title_fullStr |
The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| title_full_unstemmed |
The Impacts of Competition on Bank’s Opacity: Empirical Analysis on Taiwanes Banks |
| title_sort |
impacts of competition on bank’s opacity: empirical analysis on taiwanes banks |
| publishDate |
2018 |
| url |
http://ndltd.ncl.edu.tw/handle/63h8p5 |
| work_keys_str_mv |
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