自從2008年美國金融風暴發生後，商業銀行對於不良貸款的發生與備抵呆帳的提列愈加重視。然而在巴塞爾協議П (New Basel Accord)後，如何在維持一定資本與提高備抵呆帳之間取得平衡成為銀行需克服的難題。本篇研究發現盈餘與備抵呆帳之間的抵換對於規模較小的銀行較有影響，也因而會進行些微的盈餘管理。
本篇研究主要探討不良貸款與備抵呆帳間之相互關係，由於備抵呆帳為裁決性(discretionary)項目，本篇研究指出備抵呆帳提列時會以不良貸款為重要依據。同樣的，不良貸款雖為非裁決性(non-discretionary)項目，但本篇研究發現備抵呆帳仍能影響不良貸款，隱含著銀行雖無法增加或減少不良貸款的提列，但仍可藉由備抵呆帳所提供的額外資訊以得知未來不良貸款的水準以評估更準確的信用風險。

Since the financial crisis in 2008 in America, commercial banks attach great importance to NPL and LLR. However, the balance of capital requirements and LLR is more difficult to maintain for banks after New Basel Accord regulated. Our study suggests that small banks have to earning-smooth to meet both conditions.
The main purpose for our study is the interrelation between LLR and NPL. Due to LLR is a discretionary term, which can decide by banks, we suggest that NPL is a significant determinant when recording LLR. Similarly, although NPL is a non-discretionary term, we find that LLR have a positive impact on it. Implicating LLR contains extra information for NPL, which is helpful for banks to evaluate the credit risk precisely.

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