本研究探討了財務報表可比性與台灣金融業風險承擔之間的關係。透過台灣金融機構的樣本分析，研究結果顯示，財務報表可比性越高的金融機構，風險承擔行為顯著降低，尤其在小型金融機構中更為明顯。本研究使用三種風險測量指標（股票報酬率標準差、資產報酬率標準差及Z值）進行分析，並透過多種量化分析方法驗證了研究結果的穩健性，進一步證實了財務報表可比性對風險管理的重要性。本研究進一步發現，財務報表可比性能有效降低市場風險（如股票報酬率波動），但對營運風險的影響相對有限，可能反映台灣金融業高度監管環境的特性。此外，研究確認規模差異在此關係中的調節作用：對於小型金融機構，財務報表透明度提升能顯著減少經營風險；而對大型金融機構，內部治理與市場機制可能扮演更重要的角色。這些發現不僅強調財務報表可比性在風險管理中的重要性，也為監管機構及金融機構管理層提供具體政策建議。

This study investigates the relationship between financial statement comparability and risk-taking in Taiwan's financial institutions. Through an analysis of samples from Taiwan's financial institutions, the results reveal that higher financial statement comparability is associated with significantly reduced risk-taking behavior, particularly in smaller financial institutions. The study employs different risk measurement indicators and validates the robustness of its findings through various quantitative methods, further confirming the importance of financial statement comparability in risk management. Additionally, the study finds that financial statement comparability effectively reduces market risk (e.g., stock return volatility), but its impact on operational risk is relatively limited, possibly reflecting the highly regulated nature of Taiwan's financial sector. Furthermore, the research highlights the moderating role of financial institution size in this relationship: for smaller financial institutions, enhanced transparency in financial reporting significantly reduces operational risk; for larger financial institutions, internal governance and market mechanisms may play more critical roles. These findings emphasize the pivotal role of financial statement comparability in risk management and offer specific policy recommendations for regulators and financial industry leaders.

論文審定書..............................................................................................................i
誌謝.........................................................................................................................ii
摘要........................................................................................................................iii
Abstract..................................................................................................................iv
目錄.........................................................................................................................v
圖次........................................................................................................................vi
表次.......................................................................................................................vii
第一章 緒論............................................................................................................1
第一節研究背景與動機........................................................................................1
第二節研究目的....................................................................................................2
第三節研究流程....................................................................................................4
第二章 文獻探討...................................................................................................6
第一節台灣金融業產業分析................................................................................6
第二節金融機構風險承擔....................................................................................7
第三節財務報表的可比性....................................................................................9
第四節財務報表可比性與銀行風險承擔的關係..............................................10
第三章 研究方法.................................................................................................14
第一節資料來源與樣本選擇..............................................................................14
第二節研究變數說明..........................................................................................14
第三節研究模型..................................................................................................21
第四章 研究結果與討論.....................................................................................24
第一節研究資料分析..........................................................................................24
第二節迴歸分析結果..........................................................................................36
第五章 結論與建議.............................................................................................44
第一節研究結論..................................................................................................44
第二節實務建議..................................................................................................45
第三節研究限制與未來研究建議......................................................................46
參考文獻..............................................................................................................47

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