銀行業務多角化與銀行績效的關聯性：社會責任績效的調節效果

The Linkage Between Bank Revenue Diversification and Performance: The Moderating Effect of Social Responsibility Performance

10.6295/TAMJ.202102_21(1).0002

黃詩婷(Shih-Ting Huang)；張元(Yuan Chang)

業務多角化 ； 社會責任績效 ； 調節效果 ； diversification ； social responsibility performance ； moderating effect

台灣管理學刊

21卷1期（2021 / 02 / 01）

23 - 50

繁體中文

本研究利用2011年至2017年台灣公開發行銀行的資料，探討銀行業務多角化與銀行績效的關聯，並考量銀行社會責任績效的調節效果。本研究以CAMELS評等法量化銀行績效，業務多角化考慮非利息收入比例、收入的赫芬達爾指數（Herfindahl index）和Entropy指數，銀行社會責任表現則根據《天下雜誌》、《遠見雜誌》與企業永續獎的社會責任評比以建構量化變數，亦計算銀行的社會貢獻值與資產社會報酬率。實證結果傾向支持業務多角化有助於增進銀行績效的觀點，善盡社會責任更增加了業務多角化對績效正向影響的幅度。

Based on data of public banks of Taiwan through 2011 to 2017, this research examined the linkage between bank revenue diversification and bank performance. In addition, moderating effects of social responsibility performance on the linkage were incorporated into analysis. Six CAMELS rating indicators were employed to measure bank performance, and the ratio of net interest income to net operating income, non-interest income to net operating income, Herfindahl index, and Entropy index were employed to proxy for the degree of bank revenue diversification. Quantitative indicators of social responsibility performance were constructed based on annual name list of CSR award by the CommonWealth Magazine, the Global Views Monthly, and Taiwan Corporate Sustainability Awards. Besides, bank's annual social contribution value and social returns on assets were computed to proxy for bank's social responsibility performance. Based on correlation analysis and multiple regression estimation, empirical result tends to support the view that banks with better performance on social responsibility helps to improve the positive impact of revenue diversification on bank performance.

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