政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/73904

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政大機構典藏 > 商學院 > 金融學系 > 期刊論文 > Item 140.119/73904

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题名:	Estimating banking cost efficiency with the consideration of cost management
作者:	Shen, Chung-Hua;Chen, Ting-Hsuan 沈中華
贡献者:	金融系
关键词:	Bank;Cost efficiency;Economic provision for loan loss;Cost management
日期:	2010
上传时间:	2015-03-18 14:35:27 (UTC+8)
摘要:	This study re-investigates the bank cost efficiency by a combination of two strands of literature. The first strand is related to bank cost efficiency; the other is related to earnings management. Employing the findings reported in bank earnings management literature, this study argues that bank observed total cost (“accounting cost”) may be the biased estimator of the true total cost. Using the biased total cost may thus yield incorrect inferences from estimating bank cost efficiency. We propose a method to modify accounting cost, which is referred to as “economic cost”, to be consistent with the economic theory; that is, one that is free of cost management. Both accounting and economic costs are then adopted to analyze the efficiency of 29 commercial banks in Taiwan banking industry. Our results show that estimated efficiency, with the application of economic cost, offers results that are more reasonable results than those of the accounting cost.
關聯:	The Quarterly Review of Economics and Finance , vol. 50, no. 4, pp. 424-435
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1016/j.qref.2010.08.002
DOI:	10.1016/j.qref.2010.08.002
显示于类别:	[金融學系] 期刊論文

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