Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/20643
DC FieldValueLanguage
dc.contributor陳家彬zh_TW
dc.contributor陳育成zh_TW
dc.contributor吳壽山zh_TW
dc.contributor蕭子誼zh_TW
dc.contributor張瑞當zh_TW
dc.contributor.advisor林金賢zh_TW
dc.contributor.authorLin, Yu-Chengen_US
dc.contributor.author林昱成zh_TW
dc.contributor.other中興大學zh_TW
dc.date2009zh_TW
dc.date.accessioned2014-06-06T07:14:08Z-
dc.date.available2014-06-06T07:14:08Z-
dc.identifierU0005-2112200722171400zh_TW
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dc.identifier.urihttp://hdl.handle.net/11455/20643-
dc.description.abstractThis thesis consists of three essays related to the problems a company may encounter: financial distress, litigation, and fraud. These three issues have been discussed for a long time in financial and accounting field. Due to its importance for both the academia and practice, three new tries are made in hope to provide new insights into this area in this thesis. In the first part, instead of constructing a warning system to predict the possibility of financial distress, association analysis is adopted to explore how the financial ratios are deteriorated, and how the relationships among the financial ratios are changed before the financial distress. Different from most of the other studies related to financial distress to predict the financial distress based on the cross sectional data, this research is trying to provide some guidelines for a corporation to avoid a financial distress from a longitudinal point of view. In the second part, a litigation warning model is constructed based on the governance factors by using neuron fuzzy which is a hybrid technique combining the functionality of fuzzy logic and the learning ability of neural network. In this paper, a comparison is made between the traditional statistical technique, logic, and the proposed technique, neuro fuzzy. In addition to providing a litigation warning model with higher accuracy, the proposed neuron fuzzy model can also provide the auditor the knowledge about the relationship among the variables obtained from the past data. In the third part, a comparison is made between the prediction results based on the different categorization of the risk factors according to SAS No. 82 and SAS No. 99. With the empirical results, this research is trying to show what the difference is between these two statements, which has not been discussed in the past. These results can be referred to before a new statement is advanced in the future.en_US
dc.description.abstract本篇論文包含三篇以遭遇財務危機、起訴或舞弊問題公司為議題的文章。由於這些議題在財務和會計領域已經討論甚久,且對於學術與實務應用都相當的重要,因此本篇論文希望藉由嘗試不同的探討方式提供新的觀點在這些議題上。 在第一部份,本文利用關聯分析方法建構預測財務危機的預警系統,藉以探索財務危機發生前,其財務比率構面相互間之關聯性。本文與其他研究不同之處在於過去研究係利用橫斷面資料預測財務危機,而本文嘗試由長期性觀點提出避免遭受財務危機之方針予企業。 在第二部份,本文運用結合具有模糊邏輯功能與類神經網路運算能力的類神經模糊工具,建構以公司治理觀點的訴訟預警模式。本文以傳統羅吉斯模式作為類神經模糊比較基礎,結果發現類神經模糊模式除了有較佳的預測準確性之外,亦能提供較多變數間關係的資訊予審計人員。 在第三部份,本文比較舞弊風險要素在SAS No.82與SAS No.99不同分類下的預測結果。並嘗試藉由實證結果來闡訴過去研究未曾探討的公報間優劣之比較,此結果將有助於未來新公報擬訂時之參酌。zh_TW
dc.description.tableofcontents中文摘要 I ABSTRACT II 目 錄 III 表 次 V 圖 次 VI 第壹章 緒論 1 第貳章 財務危機企業財務比率脈絡分析 3 第一節 摘要 3 第二節 緒論 3 第三節 文獻探討 4 第四節 研究方法 8 第五節 實證結果與分析 11 第六節 本章結論與建議 16 第参章 類神經模糊專家系統在訴訟預警模型之應用 -公司治理觀點 18 第一節 摘要 18 第二節 緒論 18 第三節 文獻回顧 20 第四節 研究方法 23 第五節 實證結果與分析 31 第六節 本章結論與建議 44 第肆章 SAS NO.82與SAS NO.99舞弊偵測檢定力之比較 -類神經模糊專家系統之應用 46 第一節 摘要 46 第二節 緒論 46 第三節 文獻探討 48 第四節 研究方法 55 第五節 實證結果與分析 64 第六節 本章結論與建議 68 第伍章 結論與建議 70 第一節 結論 70 第二節 實務建議 71 第二節 研究限制與未來研究建議 72 參考文獻 74 附錄 84 第二章附錄一 財務危機類型說明 84 第二章附錄二 財務危機公司樣本 86 第三章附錄一 訓練集樣本 92 第三章附錄二 測試集樣本 93 第三章附錄三 起訴當年類神經模糊判定為起訴之情境 94 第四章附錄一 類神經模糊專家系統實證結果彙總 96 第四章附錄二 全國司法機關審理偵辦之舞弊案件樣本 100zh_TW
dc.language.isoen_USzh_TW
dc.publisher企業管理學系所zh_TW
dc.relation.urihttp://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-2112200722171400en_US
dc.subjectWarning Prediction Modelsen_US
dc.subject危機預警模式zh_TW
dc.subjectFinancial Ratio Analysis Corporate Governanceen_US
dc.subjectRed Flagsen_US
dc.subjectSAS No.82en_US
dc.subjectSAS No.99en_US
dc.subjectAssociation Analysisen_US
dc.subjectData mining Neuro-Fuzzy Expert Systemen_US
dc.subject財務比率分析zh_TW
dc.subject公司治理zh_TW
dc.subject舞弊風險要素zh_TW
dc.subjectSAS No.82zh_TW
dc.subjectSAS No.99zh_TW
dc.subject關聯分析zh_TW
dc.subject資料採礦法zh_TW
dc.subject類神經模糊專家系統zh_TW
dc.titleConstructing the Warning Prediction Models of Corporationsen_US
dc.title建構企業危機預警模組之實證研究zh_TW
dc.typeThesis and Dissertationzh_TW
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