本研究主要探討台灣銀行業經營多角化對績效與風險之影響，以非利息收入為主要研究變數。隨著銀行業面對長期低利率環境與金融數位化轉型，傳統依賴利差的營收模式面臨挑戰，非利息收入如手續費收益等逐漸成為銀行提升收益與分散風險的重要決策。 本研究期間為2018年第1季至2024年第3季，挑選共23家台灣商業銀行為研究樣本，透過實證模型中固定效果分析非利息收入占比及其構成，對銀行績效指標(ROA、ROE)與風險指標(Z-score)之影響。同時，納入新冠疫情虛擬變數與其交乘項，進一步探討多角化策略在疫情衝擊期間是否具備緩衝效果。 實證結果顯示，非利息收入占比(DIV)對銀行績效具有正向顯著影響。風險部分，非利息收入在非疫情期間對Z-score呈現正向效果，顯示多角化有助於提升銀行穩健性。然而，在納入疫情虛擬變數後，顯示多角化策略在疫情期間對風險具有放大效果，反映若銀行缺乏有效控管，非利息收入可能加劇銀行的倒閉風險。 ;This study primarily investigates the impact of diversification on the performance and risk of Taiwan’s banking sector, focusing on Non-Interest Income as the core variable. With the banking industry facing a prolonged low interest rate environment and digital transformation, the traditional interest spread–based revenue model is under pressure. As a result, non-interest income such as fee-based revenue has become a key strategy for enhancing profitability and dispersing risk.
The research spans from the first quarter of 2018 to the third quarter of 2024 and uses a sample of 23 Taiwanese commercial banks. A fixed-effects empirical model is employed to analyze the proportion and composition of non-interest income, examining its effect on performance indicators (ROA, ROE) and risk indicators (Z-score). A COVID-19 dummy variable and interaction terms are also introduced to assess whether diversification strategies provided a buffer effect during the pandemic.
Empirical results indicate that the proportion of n
