| Summary: | 碩士 === 東吳大學 === 會計學系 === 92 === There are many theses study performance of commercial banks in Taiwan in recent years. The thesis result didn’t correspond with banks’ actual situation because some information restriction to obtain, or banks’ allowance for bad debt has not sufficient, or banks dispose of bad debt with a great amount. We prepare a set of financial statement once more for banks, especially emphasized the broadly non-performing loan ratio and non-performing loans’ loss rate. Then selected some adjusted financial indicators to use factor analysis to value all banks.
We find the banks’ financial statement performance is gain, not loss in 2002 and 2003. Using the performance index extracted through factor analysis result Fubon Bank, Chinatrust Commercial Bank, and Taishin Bank have a excellent performance. Public banks and regional banks performance not well.
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