摘要(英) |
This paper focuses on the ethical dilemma the financial advisers often faced. The wealth management sector has become the major source of business after the bad debt storm of credit card and cash card. Financial advisors have to play many different roles simultaneously. They are obliged to be loyal to both their clients and the organization. The reality is that financial advisors’ performances are evaluated mainly by how much they sell, and professional ethic is often ignored. Hence, the role conflict arises.
This essay will focus on the issues such as conflicts of interest, arrangement of soft money, financial advisors’ professional roles and professional obligations commonly seen in finance business practice. The practice of the arrangement of soft money will also be discussed. Finally, examples will be given on how professional ethical dilemma results in financial advisors’ unethical marketing behaviors.
|
參考文獻 |
1. 行政院金融監督管理委員會網站http://www.fscey.gov.tw
2. 邱慈觀,台灣零售結構型商品的資訊揭露,台灣金融財務季刊,金融研訓院,2009年第二季,P1-40。
3. 金融研訓院網站http://www.tabf.org.tw/tw/(認證理財規劃顧問-CFP制度建立)
4. 訂銀行辦理財富管理業務應注意事項20080425制訂
5. 陳信行,勞工法庭復興明代奴婢制度,公共論壇,2009年3月31日
6. 銀行辦理財富管理及金融商品銷售業務自律規範20050721制
7. 銀行辦理財富管理業務作業準則20080713制訂
8. 羅旭華,理財宏觀,初版,商周出版,台北市,民國九十五年
9. 蘇樂生,”資產配置的功能與應用”,雙月刊文集,71期,玉山銀行,2004年9-10月
10. CFA特許分析師http://www.cfainstitute.org
11. “Commission Guidance Regarding Client Commission Practices Under Section 28(e) of the Securities Exchange Act of 1934” ; 或稱為 “2006 soft dollar guidance or release”,2006 年 7 月 24 日第 34-54165 號解釋函
12. Carson, Thomas, “Deception and Withholding Information in Sales, “Business Ethics Quarterly, Vol.11,Issue 2,pp. 275-306,2002
13. David W Pearce, (Pearce David W.(David William)) Pi Er Si, Zhen-yu Jian.現代經濟學辭典(精),2006
14. Ebejer, James M., and Michael J. Morden(1988), “Paternalism in the Marketplace: Should a Salesman Be His Buyer’s Keeper?” Journal of Business Ethics , 7, 337-339.,1998
15. Guido Palazzo., and Lena Rethel, “ Conflicts of Interest in Financial Intermediation ” Journal of Business Ethics , 81: 193-207,2008
16. Holley, David M., ”Information Disclosure in Sales,” Journal of Business Ethics,Vol.17,pp. 631-841,1998
17. John R. Boatright,“ Conflicts on Interest in Financial Services ”Business and Society Review, 105:2,pp 201-219,2000
18. Susan, Grafton K., ”soft dollar compliance for broker-dealers-Part II ”U.S. Securities and Banking News and Analysis , 2007
19. The Office of Compliance, Inspections and Examinations U.S. Securities & Exchange Commission , “Inspection Report on the Soft Dollar Practices of Broker-Dealers, Investment Advisers and Mutual Funds” , September 22,1998
20. Walters, Kerry S., “Limited Paternalism and the Pontius Pilate Plight,” Journal of Business Ethics, Vol. 8, pp. 955-962, 1989.
|