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標題: 銀行流動性緩衝與財務透明度關聯性之研究
An Empirical Study of Liquidity Buffer and Bank Transparency
作者: Hsuan-Ling Lin
關鍵字: 流動性緩衝;財務透明度;流動性風險;Liquidity Buffer;Transparency;Risk Management
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在金融風暴的這段期間,由於金融機構資訊揭露的不足,使得金融監理機構 難以掌握整個危機的影響,也使得銀行低估其流動性緩衝部位,因此當銀行發生 流動性不足的情況時,面對資金的短缺才開始增加流動性緩衝部位可能已經為時 已晚,即便銀行順利度過流動性不足的艱難時期,為了增加流動性所需要付出成 本也可能在日後對營運產生影響,因此流動性風險可以說是目前被關注的風險之 一。 巴塞爾協議也針對這段時期作出了修正,對於財務資訊的揭露提出更嚴謹的 要求之外,也要求銀行增加流動性緩衝部位,而在銀行管理流動性風險的方法之 中,流動性緩衝部位的多寡與財務資訊透明的程度都可以說是銀行目前用來管理 流動性風險的武器,然而這兩者之間可能會互相影響,導致銀行流動性風險的管 理無法達到最有效率的境界,本研究將難以定義的財務資訊透明度量化之外,透 過因素分析萃取財務資訊透明度,希望找到財務透明度與流動性緩衝部位之間的 關聯性,並且討論財務資訊揭露內容給予相關單位決策上的參考。

Due to the lack of information disclosure in the period of financial crisis, it was difficult for financial supervision institutions to know the whole impact throughout the crisis. Banks underestimated their liquidity buffer they needed as well. When a bank realized its lack of liquidity and shortage of funds that started to increase liquidity buffers, it may be late already. Even if banks get through the tough times of liquidity shortage, the cost would large. Thus, risk can be said to be one of the risks concerned currently in the financial market. Basel also made a correction for this period, the market made more stringent discipline requirements, one of which is to disclose financial information. In bank's liquidity risk management, transparency and liquidity buffers are tools that banks currently have used to manage liquidity risk. However, transparency and liquidity buffers might have correlation and may lead banks to manage liquidity risk inefficiently. This study aims to define transparency in a quantity way. Further, using factor analysis to extract the factors that do related to liquidity buffer is also the special feature of this study. By determining the relevance of financial transparency and liquidity buffers and discussing the content of financial information disclosure may give reference to those who may concerned.
其他識別: U0005-1706201516344300
Rights: 同意授權瀏覽/列印電子全文服務,2018-07-16起公開。
Appears in Collections:財務金融學系所

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