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• Main Authors: Chang-hau Chen, 陳昶樺
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/61812282629597850162

碩士 === 東吳大學 === 會計學系 === 99 === The purpose of this study is to examine the relationship between corporate governance mechanism (e.g. board characteristics and ownership structure) and the extent of credit risk-taking for the banking firms in Taiwan during 2007-2010. A multiple regression analysis is used to test the effects of corporate governance variables on the extent of credit risk-taking. The empirical results of study show that the board member, independent director and supervisor ownership and controlling shareholders’ cash flow have express negatively significant relationship with the extent of credit risk-taking. The pledged shares ratio of directors’ and supervisors’ shareholding has positive effect. The relation between managerial ownership and extent of credit risk-taking is inverse U-shape. The institutions ownership has no significant effect on the extent of credit risk-taking. The results also show that bank size and franchise value are negatively related to the extent of credit risk-taking. The results of study will provide management, investors, shareholders and other users of financial reports for risk management and investment decisions making.