外部監控、公司治理與公司績效之實證研究

余惠芳

doi:10.30163/BR.201012.0005

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P107 - 135

Humanities > Geography & Area Studies
Social Sciences > Economics
Social Sciences > Finance & Accounting
Social Sciences > Management

DOI： 10.30163/BR

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外部監控、公司治理與公司績效之實證研究

An Empirical Study of Outside Monitoring, Corporate Governance and Corporate Performance

余惠芳(Hui-Fun Yu)

文大商管學報； 15卷2期 (2010 / 12 / 01) ， P107 - 135

繁體中文 DOI： 10.30163/BR.201012.0005

投資決策；公司治理；財務風險管理；財務預測； Investment Decisions ； Corporate Governance ； Financial Risk Management ； Financial Forecasting

Abstract │ Reference (51) │ Times Cited (21) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

This paper primarily used statistical methods to establish financial early-warning models that made it be possible to predict in advance the probability of some not science and technology companies experiencing financial distress. This empirical analysis is the first study that attempts to use the financial and non-financial ratios, and this study used Logistic regressions model to make a comparison with the financial ratios and the initiation of corporate governance variables. Findings, upon examining the predictor variables for corporate financial distress at one, two, and three years prior to distress, we found that the achievement result of the conventional company had financial structure, solvency, and operating performance are the principal ratio variables. To increase the degrees of predictive accuracy, we employed the corporate governance and investment decisions variables, including the non-financial ratios, the debt outside appropriately and cash flow reinvestment ratio, switched of CPAs, outside monitoring and corporate governance power, receivables turnover and cash flow adequacy ratio. Therefore, this paper may be useful for researchers and practitioners who are focusing on investment decisions, corporate governance, financial risk management and financial forecasting implementation.

Reference ( 51 ) 〈TOP〉

Chen, M. H.,Hong, S. B.(2005).An Empirical Study of the Relationship between Corporate Governance, Ownership Structure and Performance.Journal of Business Administration,65,129-153.
連結：
Chien, C. Y.,Chen, Y. M.(2009).The Impact of Auditor Industry Specialization and Independent Directors/Supervisors on the Capital Cost of Newly Issued Corporate Bonds.Journal of Contemporary Accounting,1,99-130.
連結：
周智強、黃炳文(2008)。台灣食品及飲料製造業市場結構─行為─績效關聯之研究─兼論研發角色與不同時點比較。農業經濟叢刊，14，149-174。
連結：
林有志、李誠謙(2005)。員工紅利資訊內涵。文大商管學報，10(1)，29-52。
連結：
陳美華、洪世炳(2005)。公司治理、股權結構與公司績效關係之實證研究。企業管理學報，65，129-153。
連結：

Times Cited ( 21 ) 〈TOP〉

Altmetrics

〈TOP〉

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