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標題: 財務預警與公司治理:臺灣傳統產業之實證研究
作者: 余惠芳
關鍵字: Financial ratios;財務比率;Corporate governance;Financial distress;Logistic regression;公司治理;財務危機;Logistic迴歸
出版社: 臺中巿:國立中興大學農業經濟研究所
Project: 應用經濟論叢, Issue 90, Page(s) 209-241.
本文利用Logistic迴歸建構財務預警模型(financial early-warning models),試圖了解那些因素有助於更準確地預測台灣傳統產業發生財務危機的可能性,儘可能在公司尚未發生財務危機前,預測公司可能發生財務危機之機率,以收事前預警及風險管理之效。實證分析上,本文利用財務資訊與非財務資訊變數作為解釋變數,試圖篩選出那些財務資訊變數與非財務資訊變數可作為台灣傳統產業財務預警之用。
本文蒐集2000-2008年傳統產業上市上櫃公司之28項財務比率變數(財務資訊變數)與4 項公司治理變數(

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 traditional companies experiencing financial distress. This empirical analysis is the first st
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