A Research of the Relationship among Information Transparency, Non-Performing Loan and Economic Value Added- An Empirical Study of Banks in Taiwan
碩士 === 大葉大學 === 會計資訊學系碩士班 === 94 === With internationalization and liberalization in Taiwan, especially the blooming of private enterprises since 1991, not only keen competition among financial institutions but also improper government regulations make Non-Performing Loan go up. Along with the entir...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/01150924665480073924 |
| Summary: | 碩士 === 大葉大學 === 會計資訊學系碩士班 === 94 === With internationalization and liberalization in Taiwan, especially the blooming of private enterprises since 1991, not only keen competition among financial institutions but also improper government regulations make Non-Performing Loan go up. Along with the entire environment, is it the issue whether there is sufficiency of Information Transparency or Disclosures? Thus, this research used (Structural Equation Modeling, SEM) to probe into the relationship among Information Transparency and Non-Performing Loan and Economic Value Added.
The empirical results are summarized as follows:
1.There is significant negative effect between Information Transparency and Economic Value Added.
2.There is significant negative effect between Information Transparency and NPL.
3.There is significant postive effect between NPL and Economic Value Added.
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