銀行業資訊透明度研究
Other Title
The study of information transparency in banking industry
Date Issued
2004
Date
2004
Author(s)
DOI
922416H002023
Abstract
This study reports the level of disclosure in
banking industry in Taiwan. It also examines the
association between corporate governance and
disclosure level using the data provided by listed
Taiwanese commercial banks. Findings indicate
that the ratio of cash flow rights over control
rights is significantly higher in stated-owned
banks. The board size of state-owned banks, on
average, is larger than that of family-owned banks. In addition, state-owned banks disclosed
significantly more detailed information measured
by number of lines than family-owned banks.
However, the disclosure level of those items that
cannot be assessed by counting lines has no
significant differences between state-owned and
family-owned banks. Findings do not support the
hypothesis that the degree of divergence between
cash flow rights and control rights is associated
with the disclosure level. For state-owned banks,
the results show that board size is positively
associated with the disclosure level measured by
number of lines. The relationship between the
fraction of insider-to-total directors and
disclosure level of those items that cannot be measured by counting lines is also significantly
positive for state-owned banks. However, neither
the ownership structure nor the board structure in
family-owned banks has significant impact on the
disclosure level.
Subjects
Corporate Governance
Ownership
Structure
Structure
Board Structure
Disclosure Level
and Banking Industry
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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