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題名 營業現金流量對企業失敗預測能力之研究
作者 洪惠玲
貢獻者 鄭丁旺
洪惠玲
日期 1987
上傳時間 4-May-2016 17:11:03 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、中文書籍:
l.林清山。多變項分析統計法，台北:東華書局，民國69年4月初版。
2.陳家驥。財務報告分析，自行出版，民國69年5月初版。
3.丁文拯譯。財務報表分析，台北:聯經出版社，民國72年初版。

二、 英文書籍:
1. Bernstein Leopold A., Financial Statement Analysis-- Theory, Application, and Interpretation, (Homewood, Illinosis: Richard D. Irwin, Inc., 1983 3ird edition).
2. Hendriksen Eldons., Accounting Theory (Illinosis: Richord D. Irwin, Inc., 1982 4th edition)
3. Kennedy Ralph Dale and McMullen Stewart Yarwood, Finaucial Statements-- Forms, Anaysis and Interpretation, (Illinosis: Richard D. Irwin, Inc., 1973 6th edition)
4. Lev Baruch, Financial statement Analysis -- A New Approach, (New Jersey: Prentice-Hall, Inc., Englewood Cliff, 1st edition).
5. Myer John N., Financial Statement Analysis, (New Jersey: Prentice-Hall, Inc., Englewood Cliffs, 4th edition).
6. Philips G. Edward & Copeland Ronald M., Financial Statements: Problems from current practice, (New Jersey: Prenfice-Hall, Inc., Englewood Cliffs, 1st edition)
三、英文期刊:
1. Altman, Edward T. "Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Banknoptcy", Journal of Finance, September 1968, pp. 589-609.
2. Beaver, William H. "Alternative Accounting Measures As Predictors of Failure", Accounting Review, January 1968, pp. 113-122.
3. Blum, Marc "Failing Company Discriminatint Analysis", Journal of Accounting Research, Spring 1974, pp. 1–25.
4. Braiotta, Louis Jr. "Cash Basis Statement of Changes", CPA Journal, August 1984, pp. 34-40.
5. Bryant, Julie W. "Proposed: A New Statement of Changes", Management Accounting, April 1984, pp. 49– 52.
6. Buzby, Stephen L. and Falk Haim, "A New Approach to the Funds statement", Journal of Accountancy, January 1974, pp. 55-61.
7. Campbell, David R. , Johnson, James M. and Savoie, Leonard M. "Cash Flow, Liquidity & Financial Flexibility" Financial Executive, August 1984, pp. 14-17.
8. Casey, Cornelius J. and Bartozak, Norman J. "Cash Flow-It`s Not the Bottom Line," Harvard Business Review, July–August 1984, pp.61-66.
9. ----------- , "Using Operating Cash Flow Data to Predict Financial Sistress : Some Extensions", Jounal of Accounting Research, Spring 1985, pp. 384-401.
10. Deakin, Edword B. "Distributions of Financial Accounting Ratios: Some Empirical Evidence" Accounting Review, January 1976, pp. 90–96.
11. Drtina, Ralph E. and Largay, James A. III "Pitfalls in Calculating Cash Flow from Operations." Accounting Review, April 1985, pp. 31.4-326.
12. Gale, Bradley T. and Branch, Ben "cash Flow Analysis: More Important than Ever", Harvard business Review, July–August 1981, pp. 131-136.
13. Gentry, Jomes A. Newbold, pual and Whitford, David T. "classifying Banknpt Firms with Funds Flow Components", Journal of Accounting Research, Spring 1985, pp. 146-160.
14. Gibson, Charles H. Klammer, Thomas P. and Reed Sarach A" The Cash Flow statement", CPA Journal, November 1986, pp. 18-38.
15. Golus, Steven J. and Huffman Harry D. "cash Flow-Why It should Be stressed in Financial Reporting" Financial Executive, February 1984, pp. 34-40.
16. Gombola, Michael J. and Kety, J. Edward "A Note on Cash Flow and Classification Patterns of Financial Rations." Accounting Review, January 1983, pp. 105–114.
17. ---------, "A Caveat on Measuring Cash Flow and Solvency." Financial Analysts, September–October 1983, pp. 66-72.
18. Hartgraves, Al L. and Tuthill, William C. "How Cash Flow Reporting Should be Changed", Management Accounting, April 1986, pp. 41-45.
19. Horrigan, James O. "A Short History of Financial Ratio Analysis." Accounting Review, April 1968, pp. 284–294.
20. Ketz, J. Edward and Kochanek, Richard F. "Cash Flow: Assessing A Company`s Real Financial Health", financial Executive, July, 1982, pp. 34-49.
21. Largay, James A. III and Stickney Clyde P. "Cash Flows, Ratio Analysis and the W. T. Grant Company Bankruptcy", Financial Analysts Journal, July-August 1980, pp. 51-54.
22. Heath Loyd C. "Let`s Scrap the Funds statement", Journal of Accountancy, October 1978, pp. 94-103.
23. --------, "Is Working capital Really Working?" Journal of Accountancy, August 1980, pp.55-62.
24. -------- and Rosenfield, Paul "Solvency: The Forgotten Half of Financial Reporting", Journal of Accountancy, January 1979, pp. 48–54.
25. Nurnberg, Hugo "Issues in funds statement Presentation", Accounting Review October 1983, pp. 799-812.
26. Sorter George H. "The Emphasis on Cash and its Impact on The Funds Statement-sense and Nonsense", Journal of Accounting Auditing & Finance, Spring 1982, pp. 188-194.
27. Swanson, Eduard P. "Designing a Cash Flow Statement", CPA Journal, January 1986, pp. 38-45.
28. -------- and Vangermeersch, Richard, "Statement of Financing and Investing Activities", CPA Journal, November 1981, pp. 32–40.
29. Thode Stephen F., Drtina Ralph E. and Largay James A. III "operating Cash Flows: A Growing Need for Separate Reporting", Journal of Accounting, Auditing and Finance, Winter 1986, pp. 46–61.
30. Thomus, Barbara S. "Deregulation and Cash Flow Reporting: One Viewpoint", Financial Executive, January 1983, pp. 20-24.

四、未出版著作及其他:
1.張伯堅。判別分析在財務應用之研究，國立政治大學會計研究所碩士論文，民國69年。
2.卓傳陣。財務比率之一般應用及其預測功能之研究，國立政治大學會計研究所碩士論文，民國72年。
3 .陳肇榮。運用財務比率預測企業財務危機之實證研究，國立政治大學企業管理研究所博士論文，民國72年。

1. FASB Exposure Droft, Statement of Cash Flows, July 31, 1986.
2. FASB Discussion Memorandum, Reporting Funds Flows, Liquidity, and Financial Flexibility, 1980.
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/#B2002006269
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 洪惠玲zh_TW
dc.creator (作者) 洪惠玲zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:11:03 (UTC+8)-
dc.date.available 4-May-2016 17:11:03 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:11:03 (UTC+8)-
dc.identifier (Other Identifiers) B2002006269en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90888-
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) 論文提要zh_TW
dc.description.tableofcontents 目錄
第一章:緒論………1
第一節 研究動機與研究目的………1
第二節 研究假設………2
第三節 研究限制………3
第四節 研究架構………6
第二章:相關文獻探討………8
第一節 會計權威機構對現金流量之討論………8
第二節 財務狀況變動表之發展………16
第三節 營業現金流量對破產預測之研究………31
第四節 現金流量其他方面之研究………47
第三章:研究方法………68
第一節 操作型定義………68
第二節 研究樣本………73
第三節 統計分析方法………75
第四章:結果與討論………79
第一節 單變量分析之結果………79
第二節 營業現金流量變項對企業失敗之預測能力………86
第三節 營業現金流量變項之邊際預測能力………91
第四節 營業現金流量與相關會計數字之積差相關………97
第五節 假設之檢定………102
第五章:結論及建議………104
第一節 結論………104
第二節 建議………106
參考書目………110		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006269en_US
dc.title (題名) 營業現金流量對企業失敗預測能力之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文書籍:
l.林清山。多變項分析統計法，台北:東華書局，民國69年4月初版。
2.陳家驥。財務報告分析，自行出版，民國69年5月初版。
3.丁文拯譯。財務報表分析，台北:聯經出版社，民國72年初版。

二、 英文書籍:
1. Bernstein Leopold A., Financial Statement Analysis-- Theory, Application, and Interpretation, (Homewood, Illinosis: Richard D. Irwin, Inc., 1983 3ird edition).
2. Hendriksen Eldons., Accounting Theory (Illinosis: Richord D. Irwin, Inc., 1982 4th edition)
3. Kennedy Ralph Dale and McMullen Stewart Yarwood, Finaucial Statements-- Forms, Anaysis and Interpretation, (Illinosis: Richard D. Irwin, Inc., 1973 6th edition)
4. Lev Baruch, Financial statement Analysis -- A New Approach, (New Jersey: Prentice-Hall, Inc., Englewood Cliff, 1st edition).
5. Myer John N., Financial Statement Analysis, (New Jersey: Prentice-Hall, Inc., Englewood Cliffs, 4th edition).
6. Philips G. Edward & Copeland Ronald M., Financial Statements: Problems from current practice, (New Jersey: Prenfice-Hall, Inc., Englewood Cliffs, 1st edition)
三、英文期刊:
1. Altman, Edward T. "Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Banknoptcy", Journal of Finance, September 1968, pp. 589-609.
2. Beaver, William H. "Alternative Accounting Measures As Predictors of Failure", Accounting Review, January 1968, pp. 113-122.
3. Blum, Marc "Failing Company Discriminatint Analysis", Journal of Accounting Research, Spring 1974, pp. 1–25.
4. Braiotta, Louis Jr. "Cash Basis Statement of Changes", CPA Journal, August 1984, pp. 34-40.
5. Bryant, Julie W. "Proposed: A New Statement of Changes", Management Accounting, April 1984, pp. 49– 52.
6. Buzby, Stephen L. and Falk Haim, "A New Approach to the Funds statement", Journal of Accountancy, January 1974, pp. 55-61.
7. Campbell, David R. , Johnson, James M. and Savoie, Leonard M. "Cash Flow, Liquidity & Financial Flexibility" Financial Executive, August 1984, pp. 14-17.
8. Casey, Cornelius J. and Bartozak, Norman J. "Cash Flow-It`s Not the Bottom Line," Harvard Business Review, July–August 1984, pp.61-66.
9. ----------- , "Using Operating Cash Flow Data to Predict Financial Sistress : Some Extensions", Jounal of Accounting Research, Spring 1985, pp. 384-401.
10. Deakin, Edword B. "Distributions of Financial Accounting Ratios: Some Empirical Evidence" Accounting Review, January 1976, pp. 90–96.
11. Drtina, Ralph E. and Largay, James A. III "Pitfalls in Calculating Cash Flow from Operations." Accounting Review, April 1985, pp. 31.4-326.
12. Gale, Bradley T. and Branch, Ben "cash Flow Analysis: More Important than Ever", Harvard business Review, July–August 1981, pp. 131-136.
13. Gentry, Jomes A. Newbold, pual and Whitford, David T. "classifying Banknpt Firms with Funds Flow Components", Journal of Accounting Research, Spring 1985, pp. 146-160.
14. Gibson, Charles H. Klammer, Thomas P. and Reed Sarach A" The Cash Flow statement", CPA Journal, November 1986, pp. 18-38.
15. Golus, Steven J. and Huffman Harry D. "cash Flow-Why It should Be stressed in Financial Reporting" Financial Executive, February 1984, pp. 34-40.
16. Gombola, Michael J. and Kety, J. Edward "A Note on Cash Flow and Classification Patterns of Financial Rations." Accounting Review, January 1983, pp. 105–114.
17. ---------, "A Caveat on Measuring Cash Flow and Solvency." Financial Analysts, September–October 1983, pp. 66-72.
18. Hartgraves, Al L. and Tuthill, William C. "How Cash Flow Reporting Should be Changed", Management Accounting, April 1986, pp. 41-45.
19. Horrigan, James O. "A Short History of Financial Ratio Analysis." Accounting Review, April 1968, pp. 284–294.
20. Ketz, J. Edward and Kochanek, Richard F. "Cash Flow: Assessing A Company`s Real Financial Health", financial Executive, July, 1982, pp. 34-49.
21. Largay, James A. III and Stickney Clyde P. "Cash Flows, Ratio Analysis and the W. T. Grant Company Bankruptcy", Financial Analysts Journal, July-August 1980, pp. 51-54.
22. Heath Loyd C. "Let`s Scrap the Funds statement", Journal of Accountancy, October 1978, pp. 94-103.
23. --------, "Is Working capital Really Working?" Journal of Accountancy, August 1980, pp.55-62.
24. -------- and Rosenfield, Paul "Solvency: The Forgotten Half of Financial Reporting", Journal of Accountancy, January 1979, pp. 48–54.
25. Nurnberg, Hugo "Issues in funds statement Presentation", Accounting Review October 1983, pp. 799-812.
26. Sorter George H. "The Emphasis on Cash and its Impact on The Funds Statement-sense and Nonsense", Journal of Accounting Auditing & Finance, Spring 1982, pp. 188-194.
27. Swanson, Eduard P. "Designing a Cash Flow Statement", CPA Journal, January 1986, pp. 38-45.
28. -------- and Vangermeersch, Richard, "Statement of Financing and Investing Activities", CPA Journal, November 1981, pp. 32–40.
29. Thode Stephen F., Drtina Ralph E. and Largay James A. III "operating Cash Flows: A Growing Need for Separate Reporting", Journal of Accounting, Auditing and Finance, Winter 1986, pp. 46–61.
30. Thomus, Barbara S. "Deregulation and Cash Flow Reporting: One Viewpoint", Financial Executive, January 1983, pp. 20-24.

四、未出版著作及其他:
1.張伯堅。判別分析在財務應用之研究，國立政治大學會計研究所碩士論文，民國69年。
2.卓傳陣。財務比率之一般應用及其預測功能之研究，國立政治大學會計研究所碩士論文，民國72年。
3 .陳肇榮。運用財務比率預測企業財務危機之實證研究，國立政治大學企業管理研究所博士論文，民國72年。

1. FASB Exposure Droft, Statement of Cash Flows, July 31, 1986.
2. FASB Discussion Memorandum, Reporting Funds Flows, Liquidity, and Financial Flexibility, 1980.		zh_TW