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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 吳琮璠(Chung-Fern Wu) | |
| dc.contributor.author | Ting-Yen Huang | en |
| dc.contributor.author | 黃亭硯 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:24:14Z | - |
| dc.date.available | 2021-11-08 | |
| dc.date.available | 2022-11-24T03:24:14Z | - |
| dc.date.copyright | 2021-11-08 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-09-10 | |
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Research in Accounting in Emerging Economies 11:61-82. Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of accounting research:59-82. 二、中文部分 陳肇榮 (1983). 運用財務比率預測企業財務危機之實證研究. 碩士，政治大學. 潘玉葉 (1990). 臺灣股票上市公司財務危機預警分析. 博士，私立淡江大學. 黃文隆 (1993). 財務危機預警模式建立與驗證. 碩士，私立東吳大學. 徐銘傑 (1997). 資產流動性與企業財務危機之理論硏究. 碩士，國立台灣大學. 鄭瑞楠 (1999). 財務分析在銀行授信決策上的應用之研究. 碩士，國立東華大學. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80971 | - |
| dc.description.abstract | 民國一零九年八月，康友-KY爆發財務危機，震驚國內股票市場及主管機關；董事長、財務長、簽證會計師亦相繼辭職與終止委任。康友-KY長年以來利用虛假財務操作粉飾財務狀況，使投資人未發覺財務報表舞弊之情況，進而蒙受鉅額財務損失。本文探討幾項相關議題，研究康友案對公司危機預警模式的影響，除了採用過去研究的財務變數外，更加入現金流量變數與非財務變數之獨立董事比例、持有5%股票之股東人數及會計師審計公費以提升模型解釋能力。本文使用Logistic回歸模型進行公司危機預測。 本文以民國102年至109年間發生危機的18間KY公司，搭配18間健全KY公司為樣本，建立兩個Logistic模型以探討獨立董事比例、持有5%股票之股東人數及會計師審計公費之解釋能力。 實證結果顯示，獨立董事比例、持有5%股票之股東人數、會計師審計公費具顯著解釋能力；財務變數之LTDEBT、SALES、NITA、CFCL具顯著解釋能力。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:24:14Z (GMT). No. of bitstreams: 1 U0001-0709202100365500.pdf: 1495167 bytes, checksum: 068fb7ee503627c8ad848567e7ac7b16 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 壹、緒論………………………………………………………………………………………1 一、研究背景…………………………………………………………………………1 二、研究動機及目的……………………………………………………………5 三、研究架構…………………………………………………………………………5 貳、文獻回顧及假說建立………………………………………………………7 一、海外來台第一上市公司特性……………………………………7 二、財務危機…………………………………………………………………… 12 三、公司治理相關文獻………………………………………………… 15 四、會計師公費相關文獻…………………………………………… 17 五、研究假說…………………………………………………………………… 18 參、研究設計……………………………………………………………………………19 一、樣本選取與資料來源………………………………………………19 二、研究方法…………………………………………………………………… 21 三、變數定義與模型建立………………………………………………22 肆、實證結果……………………………………………………………………………26 一、產業分布探討………………………………………………………………26 二、敘述統計及相關係數分析……………………………………29 三、迴歸模型之結果…………………………………………………………30 伍、研究結論與建議……………………………………………………………34 一、研究結論……………………………………………………………………34 二、研究限制與建議………………………………………………………34 陸、參考文獻…………………………………………………………………………35 | |
| dc.language.iso | zh-TW | |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 財務危機預警 | zh_TW |
| dc.subject | 海外來台第一上市公司 | zh_TW |
| dc.subject | Financial distress warning | en |
| dc.subject | Corporate government | en |
| dc.subject | Foreign Listings on TWSE | en |
| dc.title | 海外來台第一上市櫃公司財務危機預警研究 | zh_TW |
| dc.title | Financial Crisis Precaution of Foreign Listings on TWSE | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 許文馨(Hsin-Tsai Liu),吳青松(Chih-Yang Tseng) | |
| dc.subject.keyword | 海外來台第一上市公司,財務危機預警,公司治理, | zh_TW |
| dc.subject.keyword | Foreign Listings on TWSE,Financial distress warning,Corporate government, | en |
| dc.relation.page | 38 | |
| dc.identifier.doi | 10.6342/NTU202103022 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-09-11 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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