詐欺風險管理對企業價值的影響：以拉丁美洲某公司為例

The Effect of Fraud Risk Management on Firm Value: Evidence from Latin American Companies

索莎(Soza Gunera, Lidia V.)

指導教授 ： 林哲群

國立清華大學/科技管理學院/國際專業管理碩士班(IMBA)/碩士(2021年)

摘要

N/A

關鍵字

詐欺 ； 風險管理 ； 管理內部控制系統 ； 公司估值 ； 公司治理

並列摘要

Management fraud has been an improper and unlawful way to deceive investors and stakeholders. Two decades after the big financial scandals, the markets are still working on building back trust. Even though a wide range of literature on risk management is available, there is limited evidence on fraud risk management. The main purpose of this paper is to examine the factors that impact fraud management effectiveness. The basic argument presented is that there is a significant relation between fraud risk management effectiveness and firm value. Based on a sample of 30 firms listed in the S&P 500 index, empirical evidence supports the main assumption studied in the paper. The study implements the comparable companies’ valuation model to measure the firm value, along with relevant regulations and best practices to develop a fraud risk management index.

並列關鍵字

fraud ； risk management ； management internal control systems ； firm valuation ； corporate governance

參考文獻

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