| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 84 === This thesis examines the relation between supplemental dis-
closures and bank share prices. Using a sample of U.S.
bank holding companies in the 1992~94 period, the thesis
finds that supplemental disclosures with respect to credit
risk, interest risk and liquidity risk do possess incremental
explanatory power. As predicted, we find that non-performing
loans, maturity struc- ture of loans and loan-to-deposit ratio,
which are used as proxy of credit risk, interest risk, and
liquidity risk, are negatively related to bank share
prices. The thesis also finds that the coefficient of non-
performing loans will be higher for banks with higher
regulatory capitals. Variables related to fair value of
financial instruments and capital adequacy ratios are found
no related to bank share prices.
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