Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market
學年 114
學期 2
出版（發表）日期 2026-04-01
作品名稱 Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market
作品名稱（其他語言）
著者 Min-Hung Tsay, Li-Han Chang, Hsuan-Ling Chang, Tzu-Hao Hsu
單位
出版者
著錄名稱、卷期、頁數 Pacific-Basin Finance Journal, Volume 98, 103175
摘要 This study examines whether family engagement in banks leads to different operational practices, with a focus on loan portfolio diversification and tax aggressiveness. Using data from Taiwanese banks, we manually assess the family member data by identifying the number of key related parties disclosed, and apply the approach of Parise (2024) to identify potential family links within banks. Our findings show that family-run banks exhibit significantly greater loan diversification and have more conservative tax strategies compared to non-family banks. These results suggest that family engagement fosters long-term stability rather than short-term profit maximization in the banking industry.
關鍵字
語言 en_US
ISSN
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者
審稿制度 是
國別 TWN
公開徵稿
出版型式 ,電子版