企業財務危機預警機制之實證—以「財務重點專區」為例

張加樺

doi:10.6833/CJCU.2009.00091

3.238.125.76，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 Management > Graduate School of Business and Operations Management
Social Sciences > Management

Bibliography Management Tool

Related Links

Report an Issue

Purchase Single Articles

Download PDF

企業財務危機預警機制之實證—以「財務重點專區」為例

A Study of Enterprises’ Financial Distress Warning System: An Application of "Financial Reference Database"

張加樺 , Masters　　Advisor：李瓊映　　

繁體中文 DOI： 10.6833/CJCU.2009.00091

財務重點專區；財務預警模型；羅吉斯迴歸； Financial reference database ； financial distress warning model ； logistic regression

Abstract │ Reference (42) │ Times Cited (2) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

A Study of Enterprises’ Financial Distress Warning System: An Application of "Financial Reference Database"
Taiwan’s stock exchange corporation established "Financial reference database" which could provide entire zones of the market observation post system (MOPS) from June 2, 2007 and could offer investment indicators to the investors. The contents of the zones were the integrated financial information from listed and OTC firms that turned into investment indicators. Above contents contained eight dimensions initially, and then transferred to nine dimensions consequently after increasing the new one. The reference indicators of the zones were adopted to gain an enterprises’ financial reference database on this research, and to confirm predicted accuracy of enterprise finance distress while higher precision rate being gathered from using reference indicators of the zone. The research applied logistic regression model to set up financial distress warning models. Traditional regression and logistic regression model were defined as Model 1 and 2, respectively. Key study information was selected and evaluated from all financial distress companies. Then data collection of sample companies included pre-one periods and pre-two periods before the financial distress events happened.
The results demonstrated the discriminate rate of enterprises’ financial distress with our reference indicators seemed too lower while comparing outcomes of similar methodology in recent literatures. The evidences were supported that “debt ratio” and “operating cash flow” could be the best predicted variables from further test with logistic regression model and both of them could be attributed to financial dimensions.

Reference ( 42 ) 〈TOP〉

2.林淑萍、黃劭彥、蔡坤霖(民96)。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，第四卷第一期，頁35-56。
連結：
9.黃振豊、呂紹強(民89)。企業財務危機預警模式之研究—以財務及非財務因素構建。當代會計，第一卷第一期，頁19-40。
連結：
10.黃劭彥、李超雄、洪光宏、吳東憲(民95)。以經營效率觀點建立台灣資訊電子業財務危機預警模型。文大商管學報，第十一卷第二期，頁1-20。
連結：
12.許溪南、歐陽豪、陳慶芳(民96)。公司治理、盈餘管理與財務預警模型之建構。會計與公司治理，第四卷第一期，頁85-121。
連結：
13.劉邦典、梁榮輝、粘元馨(民96)。臺灣企業財務危機預警模型建構之研究。績效與策略研究，第四卷第三期，頁15-27。
連結：

Times Cited (2) 〈TOP〉

Altmetrics

〈TOP〉

E-mail ：

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

E-mail ：