The study of Derivative Transactions in Taiwan Banking Industry
碩士 === 東吳大學 === 會計學系 === 107 === The purpose of this study is to investigate the correlation between transaction amount of Taiwans banking industry operating interest rates and exchange rate financial derivatives and the change in bank net worth, gearing ratio and scale of the board of directors or...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/g53n4j |
| Summary: | 碩士 === 東吳大學 === 會計學系 === 107 === The purpose of this study is to investigate the correlation between transaction amount of Taiwans banking industry operating interest rates and exchange rate financial derivatives and the change in bank net worth, gearing ratio and scale of the board of directors or not. This empirical study analyzed total 452 records during 2009 to 2017 collected from 26 Taiwan banks. It shows that the greater amount variation of the bank net value would lead to higher trading volume on banks operating financial derivatives, which also has negative correlation to the scale of the board of directors. However, the debt to assets ratio has no consistency to the total amount of derivatives transaction.
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