An empirical study in the relationship between insurance companies making interest rate swap and the characteristics of insurance companies in Taiwan

• Main Authors: En-Yung Lin, 林恩永
• Other Authors: Chia-Hsing Huang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/10840984333595417205

碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 94 === This thesis is aimed at the listed internal insurance companies, and we research the relationship between the firms making IRS and itself haracteristics. Choosing 13 listed internal insurance companies as samples, we gather related financial datum and characteristic datum of firms. To make analyses about the insurance companies classified by making IRS or not by way of choosing appropriate variables. Using the Logit regression model, we find the growing rate of total assets variable don’t have significant correlation (i.e. don’t have cost agent problem) when insurance company making IRS, but the debt ratio、liquidity ratio、long investment variables. The outcome is the same as our anticipation, and confirms with financial crisis theory, comparative advantage theory, and financially characteristic hypotheses of insurance company.