台灣上市公司貸款違約的資訊內涵：財務資訊與信用評等指標的比較

黃易華

18.208.126.232，Hello！

Close
Search Quick Search Advanced Search Publication Search	Personal Service Member Login Searching History Use Bonus Card SYMSKAN
Browse Browse by University of Graduate Thesis Browse by Pinyin of Graduate Thesis Browse by Conference Proceedings Topic Browse by Conference Proceedings Publisher Browse by Pinyin of Conference Proceedings Browse by eBook Category Browse by eBook Topic Browse by eBook Publisher
Customer Services Authorize Airiti Recommend a Journal

Search Symbol (Half-width)	Description of Search Symbols
Space	"AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " )	Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" ： " image process "
?	Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
*	Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT	Boolean logic combinations of key words is a skill used to expand or refine search parameters. (1) AND (1) AND: Refines search parameters (2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

DOI stands for Digital Object Identifier （ D igital O bject I dentifier ） ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002 。
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registration （ doi.airiti.com ）。

Data Source

College of Business and Management > Executive Master's Program of Business Administration（EMBA） in Management Sciences
Social Sciences > Management

Bibliography Management Tool

Related Links

Report an Issue

Purchase Single Articles

Download PDF

台灣上市公司貸款違約的資訊內涵：財務資訊與信用評等指標的比較

The Information Contents of the Loan Defaults in Taiwan Listed Corporations: A Comparison of Financial Information and Credit Score Index

黃易華 , Masters　　Advisor：莊忠柱　　

繁體中文

貸款違約；台灣企業信用風險指標；財務資訊；羅吉斯迴歸模型； Loan Defaults ； Taiwan Corporate Credit Risk Index ； Financial Information ； Logistic Regression Model

Abstract │ Reference (53) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

The existence of information asymmetry in the lending market always caused problems of adverse selection and moral hazard. Further development of credit rating model could help solve problems caused by information asymmetry.The listing corporations were chosen as study objects from 1999 to 2014 in Taiwan Economic Journal. Logistic regression model was used to identify the prediction ability of companies’loan defaults among financial information and Taiwan Corporate Credit Risk Index.
   The resultants show that the return on total asset and credit score index could enhance the effectiveness of forecasting loan default when financial information and corporate credit risk index are the explanatory variables in the empirical model.Hence,Besides the filtering of financial information as variables,companies’accounting quality,outlook of industries,risk preferences of the company owners and financial pressure levels could also be the determinants of the forecast ability.Therefore,although the financial information can be used to evaluate the possibility of loan defaults,the non-financial factors should be incorporated in the evaluation system for promoting the effectiveness of evaluation system.

Reference ( 53 ) 〈TOP〉

1.吳清在和謝宛庭(2004)，「財務困難公司下市櫃之離散時間涉險預測模式」，會計評論，39，55-88頁。
連結：
4.林淑萍、黃劭彥和蔡坤霖(2007)，「企業危機預警模式之研究DEA-DA、邏輯斯迴歸與類神經網路之應用」，會計與公司治理，4(1)，35-56頁。
連結：
6.連志剛(2013)，「無形資產、研發投入與公司財務危機預警模型之研究」，人文暨社會科學期刊，9(1)，21-33頁。
連結：
7.陳昇鴻、鍾國貴和周隆耀(2013)，「台灣地區中小企業內部授信評等的決定因素：企業主特質與財務狀況、企業財務特性、產業生命週期與景氣展望的角色」，台灣金融財務季刊，14(2)，41-70頁。
連結：
8.陳建宏、陳麗芳和戴錦周(2007)，「樣本偏誤對財務危機預警模型之研究」，東吳經濟商學學報，57，29-47頁。
連結：

Altmetrics

〈TOP〉

E-mail ：

When an article is available to download, a notice will be sent to your mailbox address.

E-mail ：