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dc.contributor.author陳慧玲en_US
dc.contributor.authorWh-Ling Chenen_US
dc.contributor.author林建榮en_US
dc.contributor.authorJane-Raung Linen_US
dc.date.accessioned2014-12-12T01:18:28Z-
dc.date.available2014-12-12T01:18:28Z-
dc.date.issued2007en_US
dc.identifier.urihttp://140.113.39.130/cdrfb3/record/nctu/#GT009539509en_US
dc.identifier.urihttp://hdl.handle.net/11536/39354-
dc.description.abstract過去的學者利用財務報表資訊預測公司財務危機的研究不勝枚舉,但是財務報表的資訊可透過會計方法變動達到窗飾效果,所以單靠公開之財務報表來判定公司經營的好壞已非完美的法則。故本研究以財務比率為基礎納入內部公司治理變數以及外部公司治理變數,分別以Logit model、Probit model及離散型倖存模型進行實證研究。 研究結果發現,第一:在差異性分析檢定下,外部公司治理變數具顯著區別危機公司與正常公司之能力。第二:外部公司治理變數與內部公司治理變數具互補效果,且此效果在小規模樣本公司下尤為顯著。第三:加入外部公司治理變數可有效提高模型之預測能力且在離散型倖存模型之最適分界點下有最低之分類誤差率。zh_TW
dc.description.abstractAn adequate financial distress prediction model not only helps banks decide their lending rate but gives corporations the signs of bankruptcy. Scholars in the past tend to forecast financial distress by financial ratios. However , the financial ratios may be manipulated by the managers and mislead the investors. For this reason , this study takes into account the financial ratios , internal corporate governance , and external corporate governance to proceed empirical examination by using Logit model , Probit model , and discrete-time survival model. The result indicates that external corporate governance has the ability to discriminate financial distress corporations form healthy ones. In addition , there is a complementary effect between external corporate governance and internal corporate governance , especially for small firms. Moreover, adding the external corporate governance to the model can enhance the predicting power and get the lowest sum of error rate , particularly for discrete-time survival model .en_US
dc.language.isozh_TWen_US
dc.subject外部公司治理zh_TW
dc.subject財務預警zh_TW
dc.subject離散型倖存模型zh_TW
dc.subjectexternal corporate governanceen_US
dc.subjectfinancial distressen_US
dc.subjectdiscrete-time survival modelen_US
dc.title公司治理與財務預警之關聯性zh_TW
dc.titleThe Relationship between Corporate Governance and Financial Distress Predictionen_US
dc.typeThesisen_US
dc.contributor.department財務金融研究所zh_TW
Appears in Collections:Thesis


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