本研究探討台灣銀行業業務(消費金融及企業金融)及管理特性(公股銀行及私人銀行)對於逾期放款比的影響，並蒐集2008年第一季至2016年第三季共38家台灣銀行做為樣本。實證研究顯示，銀行特性對逾期放款比的解釋能力低，尤其當加入銀行個別因素，例如:前期逾放比、銀行規模、股東權益報酬率及資本適足率，銀行特性的影響力即被削減。因此，我們沒有足夠的證據證明銀行特性對逾期放款比有重大的影響性。然而，本篇文章將逾期放款比的影響因子做了詳細的解述，並提供其指標供主管機關參閱。

This paper discusses a multiple linear regression conducted during the first quarter of 2008 to the third quarter of 2016 on 38 banks separately for banking business (consumer banking and institutional banking) and management (private banking and public banking) to examine the determinants of non-performing loans in the Taiwanese banking sector. It is found that the influence of bank characteristics on NPLs is low, especially considering bank specific factors, such as NPLT-1, size, return on equity, and the capital adequacy ratio in the models, which mitigate the effect of bank characteristics. Therefore, there is insufficient evidence to support our hypothesis. However, this research may help us to understand and provide information to financial institutions regarding the potential effect of both macroeconomic and bank-specific variables on NPLs.

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