基于商业银行绩效视角的流动性风险信息披露研究  

Liquidity Risk Information Disclosure of China's Commercial Banks Based on Performance Perspective

作　　者：史燕丽[1] 刘玉廷[1] 孙园园[1,2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]山东建筑大学商学院,济南250101

出　　处：《管理评论》2017年第5期3-13,共11页Management Review

基　　金：中央高校基本科研业务费专项资金(2014YJS057)

摘　　要：本文以2009Q1-2015Q3的17家国有上市商业银行和股份制上市商业银行的季度数据为研究样本,探讨了我国上市商业银行流动性风险信息披露水平对银行绩效的影响,以及国有银行和股份制银行流动性风险信息披露水平的差异程度。得出如下结论:定性和定量流动性风险披露水平与银行绩效呈U型关系,并且国有商业银行的流动性风险信息披露水平要高于股份制商业银行。由此表明,商业银行流动性风险信息披露有利于投资者、债权人及存款者等外部利益相关者了解银行经营管理及风险概况,使其做出合理决策,进而影响银行绩效及银行稳定性。The research sample is the quarterly data of 17 listed state-owned commercial banks and joint-stock commercial banks during 2009Q1 to 2015Q3. This paper analyzes the effects of liquidity risk information disclosure level on bank performance of China＇ s listed commercial banks, as well as the differences between the degree of liquidity risk information disclosure level of listed state-owned banks and joint-stock banks. The conclusions are as follows： there exists U-shaped relationship between qualitative and quantitative liquidity risk information disclosure levels and bank performance and the liquidity risk information disclosure level of the state-owned commercial banks is higher than that of joint-stock commercial banks. This indicates that the disclosure of commercial banks＇ liquidity risk informa- tion enables extemal stakeholders such as investors, creditors and depositors to know about the risks in bank management and operation, make right decisions and take actions to influence bank performance and stability.

关 键 词：流动性风险 信息披露 银行绩效 

分 类 号：F832.33[经济管理—金融学]