國立高雄大學圖資館 |

Language: English

Back

公司治理與財務預警模型 = Corporate Governance a...

國立高雄大學金融管理學系碩士班

公司治理與財務預警模型 = Corporate Governance and Financial Distress Prediction Model

Record Type:	Language materials, printed : monographic
Paralel Title:	Corporate Governance and Financial Distress Prediction Model
Author:	林珮阡,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	民99[2010]
Description:	70面圖,表 : 30公分;
Subject:	公司治理
Subject:	corporate governance
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/57002824789511268878
Summary:	信用風險對於金融機構來說一直是承作業務時非常重要的決定因素，對公司監督管理人來說，藉由衡量公司的信用風險可以提早察覺公司的營運問題。過去財務危機預警模型的研究多依賴財務比率的分析，但是財務比率常為窗飾效果詬病。基於上述理由，再加上近年來台灣政府對於公司治理機制的積極推動，因此本篇論文研究1996第一季到2009年第三季之間上市櫃與興櫃曾經發布財務危機訊息公司並配對財務健全公司。研究除了考量重要財務變數之外，主要貢獻在於找出重要的公司治理變數，利用logistic模型檢定公司宣告財務危機前一年及前兩年的財務與公司治理資料，實證發現考量公司治理因素後能增強模型的預測能力，進一步排除「紓困-財危」(紓困求援)樣本後，可以明顯改善財務危機公司以及財務健全公司預測能力，加權後的預警模型對於財務危機公司與財務健全公司的判斷能力也有所幫助。 To financial institutions, measuring and managing credit risk has always been an important issue. Credit risk has been not only a major factor of making financial decision for financial institutions, but also for in the management of firms. Measuring the credit risk of a firm could detect the financial problems earlier and it is helpful to prevent from financial distress in advance. Previous literatures focused on the financial ratio analysis, but the effect of “window dressing” makes the analysis unreliable. Furthermore, Taiwanese government is promoting the governance mechanism. Therefore, this research investigates financial distress firms which had been listed in TSE, OTC, and ROTC and matches with healthy firms from the first quarter of 1996 to the third quarter of 2009. Based on the above reasons, in addition to the financial variables, corporate governance variables are also incorporated into logistic model. This research uses the data two years before financial distress and find corporate governance enhances the predictability of the model. Furthermore excluding the bailout-distress samples improves the predictability of financial distress and healthy firms apparently. Weighted financial prediction model also strengthens the predictability of the two groups.

公司治理與財務預警模型 = Corporate Governance and Financial Distress Prediction Model
林, 珮阡

公司治理與財務預警模型 = Corporate Governance and Financial Distress Prediction Model / 林珮阡撰 - [高雄市] : 撰者, 民99[2010]. - 70面 ; 圖,表 ; 30公分.
參考書目：面.
公司治理corporate governance

公司治理與財務預警模型 = Corporate Governance and Financial Distress Prediction Model
LDR:03434nam0a2200277 450 001 272852
005 20170214090613.0
009 272852
010 0 $b 精裝
010 0 $b 平裝
100 $a 20170214y2010 k y0chiy05 e
101 1 $a chi $d chi $d eng
102 $a tw
105 $a ak am 000yy
200 1 $a 公司治理與財務預警模型 $d Corporate Governance and Financial Distress Prediction Model $f 林珮阡撰
210 $a [高雄市] $c 撰者 $d 民99[2010]
215 0 $a 70面 $c 圖,表 $d 30公分
314 $a 指導教授：陳怡凱博士
320 $a 參考書目：面
328 $a 碩士論文--國立高雄大學金融管理學系碩士班
330 $a 信用風險對於金融機構來說一直是承作業務時非常重要的決定因素，對公司監督管理人來說，藉由衡量公司的信用風險可以提早察覺公司的營運問題。過去財務危機預警模型的研究多依賴財務比率的分析，但是財務比率常為窗飾效果詬病。基於上述理由，再加上近年來台灣政府對於公司治理機制的積極推動，因此本篇論文研究1996第一季到2009年第三季之間上市櫃與興櫃曾經發布財務危機訊息公司並配對財務健全公司。研究除了考量重要財務變數之外，主要貢獻在於找出重要的公司治理變數，利用logistic模型檢定公司宣告財務危機前一年及前兩年的財務與公司治理資料，實證發現考量公司治理因素後能增強模型的預測能力，進一步排除「紓困-財危」(紓困求援)樣本後，可以明顯改善財務危機公司以及財務健全公司預測能力，加權後的預警模型對於財務危機公司與財務健全公司的判斷能力也有所幫助。 To financial institutions, measuring and managing credit risk has always been an important issue. Credit risk has been not only a major factor of making financial decision for financial institutions, but also for in the management of firms. Measuring the credit risk of a firm could detect the financial problems earlier and it is helpful to prevent from financial distress in advance. Previous literatures focused on the financial ratio analysis, but the effect of “window dressing” makes the analysis unreliable. Furthermore, Taiwanese government is promoting the governance mechanism. Therefore, this research investigates financial distress firms which had been listed in TSE, OTC, and ROTC and matches with healthy firms from the first quarter of 1996 to the third quarter of 2009. Based on the above reasons, in addition to the financial variables, corporate governance variables are also incorporated into logistic model. This research uses the data two years before financial distress and find corporate governance enhances the predictability of the model. Furthermore excluding the bailout-distress samples improves the predictability of financial distress and healthy firms apparently. Weighted financial prediction model also strengthens the predictability of the two groups.
510 1 $a Corporate Governance and Financial Distress Prediction Model
610 0 $a 公司治理 $a 財務變數 $a logistic模型 $a 財務危機
610 1 $a corporate governance $a financial variable $a logistic model $a financial distress
681 $a 008M/0019 $b 343408 4417 $v 2007年版
700 1 $a 林 $b 珮阡 $4 撰 $3 483015
712 0 2 $a 國立高雄大學 $b 金融管理學系碩士班 $3 354008
801 0 $a tw $b 國立高雄大學 $c 20101221 $g CCR
856 7 $z 電子資源 $2 http $u http://handle.ncl.edu.tw/11296/ndltd/57002824789511268878