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題名 合併財務子公司財務資訊對公司債等級預測能力影響之研究 : 美國之例
作者 蔡文精
貢獻者 林美花
蔡文精
日期 1991
1990
上傳時間 2-May-2016 17:01:42 (UTC+8)
摘要 美國財務會計準則委員會(FASB) 於1987年10月發佈第94號公報，刪除ARBNO.51准許營業性質不同的子公司可排除於合併財務報表之外的規定。
參考文獻 一、中文部份：
1. 林玩香編譯，"SAS使用手冊一高等統計編"初版(台北市：儒林圖書公司，民國七十七年)。
2. 吳文清譯， "高等會計學：合併報表"第四版 (台北市：台灣西書出版社，民國七十七年)。
3. 吳文清譯，"財務報表分析：理論、運用與解釋"第四版(台北市：台灣西書出版社，民國七十八年)。
4. 財務會計科學則委員會，"財務會計準則公報第七號"，(台北市：中華民國財務會計研究發展基金會，民國七十四年十二月三十一日發佈)。
5. 陳雲儀，"會計變動對市場股價之影響一長期投資會計變動之實証研究"，民國七十六年七月政大會計研究所之碩士論文) 。
6. 黃俊英著，"多變量分析"第三版，(台北市：中國經濟企業研究所，民國七十七年)。

二、英文部份：
1.Accounting Principles Board," The Equity Method of Accounting for Investments in Common Stock," Accounting Principles Board Opinion NO.18. New York, AICPA, (July, 197)9.
2. American Institute of Certified Public Accountants," Reporting Finance Subsidiaries in Consolidated Financial Statements," Issues paper 830041,New York, (December, 1978).
3. Andrews,V,L. ," Captive Finance Companies" Harvar Business Review, (July-August, 1964) ,PP.80-92.
4. Andrews,V.L.," Should Prent and Captive Finance Company be Consolidated?".The Journal of Accounting (August. 1966) ? PP. 48-56.
5. Belkaoui, A . ," Industrial Bond Ratings: A New Look," Finance Management. (9,Autumn.1980). PP.44-51.
6. Benis.M.," The Non-Consolidated Finance Company Subsidiary, "The Accounting Reyiew, 54, (October, 1979) ? PP. 808-814.
7. Burnett.T., T.E. King and V.C. Lembke."Equity Method Reporting for Major Finance Company any Subsidiaries." The Accounting Review, Vol.NO.4. (October,1979) .PP.815-824.
8. Comiskey.E., E.,R. A. McEwen and C. W. Mulford."A Test of Pro Forma Consolidation of Finance Subsidiaries. It Financial Management. (Autumn.1987) ,PP.45-50.
9. Committee on Accounting Procedure, "Consolidated Financial Statements," Accounting Research Bulletin NO.51.New York, (AICPA, 1959).
10.Davidson,R.and J.G. Mackinnon,"Conveninent Specification Tests for Logit and Probit Models," Journal of Econometrics, 25, (1984) ,PP. 241-262.
11.Financial Accounting Standards Board," Consolidation of all Majority-owned Subsidiaries", Statement of Financial Accounting Standards NO.94 (Stamford ,CT: FASB, October, 1987).
12.Foster, G. Financial Statement Analisis,2nd,ed.,Stanford University, Prentice-Hall International (1986)
13.Francis,J.R. "Debt Reporting By Parent Companies: Parent-Only Versus Consolidated Statements " Journal of Business Finance & Accounting, 13(3),(Autumn, 1986), PP.393-403.
14.Gaber, M.K.A. ,"Management Incentines to Report Forecasts of Corporate Earnings," Ph. D. dissertation, The City University of New York, (1985).
15.Gentry, J.A., D.T. Whitford, and P. Newbold," Predicting Industrial Bond Ratings with Probit Model and Funds Flow Components," Financial Review Vol.23, NO.3. (August, 1988) ,PP.269-287
16.Heian,J.B.and J.B. Thies," Consolidation of Finance Subsidiaries:$230 billon in off-Balance-Sheet Financing Comes Home to Roost", Accounting Horizons. (March, 1989), PP.1-9
17.Horrign, J. W. ,"The Determination of Long term Credit Standing with Financial Ratios," Empirical Research in Accounting Selected Studjes,1966, Supplement to Journal of Accounting Research.4, (1966) , PP. 44-62
18.Dietrich J.R. and R.S. Kaplan, "Emprical Analysis of the Commercial Loan Classification Decission ",The Accounting Review, Vol. LVII,No.1 (January,1982).PP.18-38.
19 . Kaplan, R. S. and G. Urwitz," Statistical Models of Bond Ratings: A Methodological Inguiry" , Journal of Business, 52 (April, 1979) ,PP.231-261.
20.Keiso, D.E, and J. I, Weygandt, Intermediate Accounting, 4thed ., New York. John Wiley &Sons. (1983).
21.Lewellen.W."Finance Subsidiaries and Corporate Borrowing Capacity. " Financial Management. (Spring,1972)PP.21-31
22.Livnat,J. and A. C. Sondhi,"Finace Subsidiaries: their Formation and Consolidation". Journal of Business Finace & Auditing, 13(1). (Spring,1986) .PP.137-147.
23.Livnat.J. and A.C. Sondhi."Debt Capacity and Financial Contracting: Finace Subsidiaries. " Journal of Accounting Auditing & Finace. Vol.4.No.2. (Spring.1989) .PP.237-263.
24.Martin.L. J. and G. V. Henderson. Jr. ," On Bond Ratings and Pension Obligations: A Note. " Journal of Financial and Quantitative Analysis. Vo 1.18. NO.4. (December. 1983) ? PP. 463-469.
25.Maher. J. J. "Pension Obligations and the Bond Credit Market: An Empirical Analysis of Accounting Review. VolXII.no.4. (October.1987) .PP. 785-798.
26.McEwen. M. ,"A Test of Proforma Consolidation of Financial Subsidiaries." Financial Management 16.(1987). PP.45-50.
27.Mckelvey, R.D. and W. Zavoina, "A Statistical Model for the Ordinal Level Dependent Variables" Journal of Mathmatical Sociology Vo1.4, (1975) ,PP.103-120.
28.Mian,S. L. and C. IN. Smith, Jr, "Incentives for Unconsolidated Financial Reporting, "Journal of Accounting and Economics, 12, (1990) ,PP.141-171.
29.Mohr, R.M .,"Unconsolidated Finance Subsidiaries: characteristics and Debt. Equity Effects," Accounting Horizons,2, (1988) ,PP.27-34.
30.Neuhausen, B. S .? "Consolidation and the Equity Method-Time for an Overhaul," Journal of Accounting Review, (Februany. 1982),PP. 54-66.
31.Pinches,G. E. and K. A. Mingo, "The Role of Subordination and Industrial Bond Ratings," The Journal of Finance, Vo 1 xxx. NO.1, (March, 1975),PP.201-206.
32.Pinches,G. E. ,"Factors Influencing Classification Results form Maltiple Discriminant Analysis ," Journal of Business Research,8, (1980) ,PP.429-456.
33.Weber. J. H., "The FASB`s Consolidation project: Where It Stand," Journal of Accountancy,158 (July, 1984) ,PP.93-98
34.Theil,H., "A Multinominal Extention of the Linear Logit Model" International Economic Rev iew,10, (1969). PP.251-259.
35.West,R.R. "An Alternative Approach to Predict Corporate Bond Ratings" Journal of Accounting Research ,7, (Spring, 1970) ,PP.118-127
36.Whittred,G. ,"The Deried Demand for consolidated Financial Reporting," Journal of Accounting and
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005057
資料類型 thesis
dc.contributor.advisor 林美花zh_TW
dc.contributor.author (Authors) 蔡文精zh_TW
dc.creator (作者) 蔡文精zh_TW
dc.date (日期) 1991en_US
dc.date (日期) 1990en_US
dc.date.accessioned 2-May-2016 17:01:42 (UTC+8)-
dc.date.available 2-May-2016 17:01:42 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 17:01:42 (UTC+8)-
dc.identifier (Other Identifiers) B2002005057en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89614-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 美國財務會計準則委員會(FASB) 於1987年10月發佈第94號公報，刪除ARBNO.51准許營業性質不同的子公司可排除於合併財務報表之外的規定。zh_TW
dc.description.tableofcontents 感言....................壹
目錄....................貳
圖表目次....................參
第一章 緒論 ....................1
第一節 研究背景....................1
第二節 研究動機及目的....................3
第三節 預期貢獻....................11
第四節 本文架構....................12
第二章 文獻的回顧....................15
第一節 有關財務子公司之研究文獻....................15
第二節 公司債等級的介紹....................25
第三節 有關公司債等級模型之研究文獻....................32
第三章 研究方法
第一節 研究假設....................47
第二節 研究設計....................51
第三節 統計方法....................
第四章 實證研究....................75
第一節 描述性統計量與單變數檢定....................95
第二節 多元變數分析.................... 83
第五章 結論與建議.................... 95
第一節 結論.................... 95
第二節 研究限制.................... 97
第三節 建議....................99
參考文獻....................101
附錄.................... 106		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005057en_US
dc.title (題名) 合併財務子公司財務資訊對公司債等級預測能力影響之研究 : 美國之例zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部份：
1. 林玩香編譯，"SAS使用手冊一高等統計編"初版(台北市：儒林圖書公司，民國七十七年)。
2. 吳文清譯， "高等會計學：合併報表"第四版 (台北市：台灣西書出版社，民國七十七年)。
3. 吳文清譯，"財務報表分析：理論、運用與解釋"第四版(台北市：台灣西書出版社，民國七十八年)。
4. 財務會計科學則委員會，"財務會計準則公報第七號"，(台北市：中華民國財務會計研究發展基金會，民國七十四年十二月三十一日發佈)。
5. 陳雲儀，"會計變動對市場股價之影響一長期投資會計變動之實証研究"，民國七十六年七月政大會計研究所之碩士論文) 。
6. 黃俊英著，"多變量分析"第三版，(台北市：中國經濟企業研究所，民國七十七年)。

二、英文部份：
1.Accounting Principles Board," The Equity Method of Accounting for Investments in Common Stock," Accounting Principles Board Opinion NO.18. New York, AICPA, (July, 197)9.
2. American Institute of Certified Public Accountants," Reporting Finance Subsidiaries in Consolidated Financial Statements," Issues paper 830041,New York, (December, 1978).
3. Andrews,V,L. ," Captive Finance Companies" Harvar Business Review, (July-August, 1964) ,PP.80-92.
4. Andrews,V.L.," Should Prent and Captive Finance Company be Consolidated?".The Journal of Accounting (August. 1966) ? PP. 48-56.
5. Belkaoui, A . ," Industrial Bond Ratings: A New Look," Finance Management. (9,Autumn.1980). PP.44-51.
6. Benis.M.," The Non-Consolidated Finance Company Subsidiary, "The Accounting Reyiew, 54, (October, 1979) ? PP. 808-814.
7. Burnett.T., T.E. King and V.C. Lembke."Equity Method Reporting for Major Finance Company any Subsidiaries." The Accounting Review, Vol.NO.4. (October,1979) .PP.815-824.
8. Comiskey.E., E.,R. A. McEwen and C. W. Mulford."A Test of Pro Forma Consolidation of Finance Subsidiaries. It Financial Management. (Autumn.1987) ,PP.45-50.
9. Committee on Accounting Procedure, "Consolidated Financial Statements," Accounting Research Bulletin NO.51.New York, (AICPA, 1959).
10.Davidson,R.and J.G. Mackinnon,"Conveninent Specification Tests for Logit and Probit Models," Journal of Econometrics, 25, (1984) ,PP. 241-262.
11.Financial Accounting Standards Board," Consolidation of all Majority-owned Subsidiaries", Statement of Financial Accounting Standards NO.94 (Stamford ,CT: FASB, October, 1987).
12.Foster, G. Financial Statement Analisis,2nd,ed.,Stanford University, Prentice-Hall International (1986)
13.Francis,J.R. "Debt Reporting By Parent Companies: Parent-Only Versus Consolidated Statements " Journal of Business Finance & Accounting, 13(3),(Autumn, 1986), PP.393-403.
14.Gaber, M.K.A. ,"Management Incentines to Report Forecasts of Corporate Earnings," Ph. D. dissertation, The City University of New York, (1985).
15.Gentry, J.A., D.T. Whitford, and P. Newbold," Predicting Industrial Bond Ratings with Probit Model and Funds Flow Components," Financial Review Vol.23, NO.3. (August, 1988) ,PP.269-287
16.Heian,J.B.and J.B. Thies," Consolidation of Finance Subsidiaries:$230 billon in off-Balance-Sheet Financing Comes Home to Roost", Accounting Horizons. (March, 1989), PP.1-9
17.Horrign, J. W. ,"The Determination of Long term Credit Standing with Financial Ratios," Empirical Research in Accounting Selected Studjes,1966, Supplement to Journal of Accounting Research.4, (1966) , PP. 44-62
18.Dietrich J.R. and R.S. Kaplan, "Emprical Analysis of the Commercial Loan Classification Decission ",The Accounting Review, Vol. LVII,No.1 (January,1982).PP.18-38.
19 . Kaplan, R. S. and G. Urwitz," Statistical Models of Bond Ratings: A Methodological Inguiry" , Journal of Business, 52 (April, 1979) ,PP.231-261.
20.Keiso, D.E, and J. I, Weygandt, Intermediate Accounting, 4thed ., New York. John Wiley &Sons. (1983).
21.Lewellen.W."Finance Subsidiaries and Corporate Borrowing Capacity. " Financial Management. (Spring,1972)PP.21-31
22.Livnat,J. and A. C. Sondhi,"Finace Subsidiaries: their Formation and Consolidation". Journal of Business Finace & Auditing, 13(1). (Spring,1986) .PP.137-147.
23.Livnat.J. and A.C. Sondhi."Debt Capacity and Financial Contracting: Finace Subsidiaries. " Journal of Accounting Auditing & Finace. Vol.4.No.2. (Spring.1989) .PP.237-263.
24.Martin.L. J. and G. V. Henderson. Jr. ," On Bond Ratings and Pension Obligations: A Note. " Journal of Financial and Quantitative Analysis. Vo 1.18. NO.4. (December. 1983) ? PP. 463-469.
25.Maher. J. J. "Pension Obligations and the Bond Credit Market: An Empirical Analysis of Accounting Review. VolXII.no.4. (October.1987) .PP. 785-798.
26.McEwen. M. ,"A Test of Proforma Consolidation of Financial Subsidiaries." Financial Management 16.(1987). PP.45-50.
27.Mckelvey, R.D. and W. Zavoina, "A Statistical Model for the Ordinal Level Dependent Variables" Journal of Mathmatical Sociology Vo1.4, (1975) ,PP.103-120.
28.Mian,S. L. and C. IN. Smith, Jr, "Incentives for Unconsolidated Financial Reporting, "Journal of Accounting and Economics, 12, (1990) ,PP.141-171.
29.Mohr, R.M .,"Unconsolidated Finance Subsidiaries: characteristics and Debt. Equity Effects," Accounting Horizons,2, (1988) ,PP.27-34.
30.Neuhausen, B. S .? "Consolidation and the Equity Method-Time for an Overhaul," Journal of Accounting Review, (Februany. 1982),PP. 54-66.
31.Pinches,G. E. and K. A. Mingo, "The Role of Subordination and Industrial Bond Ratings," The Journal of Finance, Vo 1 xxx. NO.1, (March, 1975),PP.201-206.
32.Pinches,G. E. ,"Factors Influencing Classification Results form Maltiple Discriminant Analysis ," Journal of Business Research,8, (1980) ,PP.429-456.
33.Weber. J. H., "The FASB`s Consolidation project: Where It Stand," Journal of Accountancy,158 (July, 1984) ,PP.93-98
34.Theil,H., "A Multinominal Extention of the Linear Logit Model" International Economic Rev iew,10, (1969). PP.251-259.
35.West,R.R. "An Alternative Approach to Predict Corporate Bond Ratings" Journal of Accounting Research ,7, (Spring, 1970) ,PP.118-127
36.Whittred,G. ,"The Deried Demand for consolidated Financial Reporting," Journal of Accounting and		zh_TW