| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (作者) | 吳立勤 | zh_TW |
| dc.creator (作者) | 吳立勤 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-九月-2009 09:07:04 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:07:04 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:07:04 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0094353040 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34245 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353040 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究將財務危機分為『經營不善型財務危機』以及『掏空型財務危機』兩種類型，運用離散時間涉險方法，分析公司在不同財務狀況以及公司治理機制下，發生『經營不善型財務危機』的可能性。另外，本研究也探討『經營不善型財務危機』對公司獲利能力的敏感性，是否也受到公司治理的影響。 以民國85-94年上市櫃公司為研究對象，實證結果顯示當公司治理機制強，而財務狀況弱時，最有可能發生『經營不善而非掏空型』財務危機。再者，公司治理機制，會增強財務危機對財務狀況的敏感程度。 | zh_TW |
| dc.description.abstract (摘要) | This study classifies financial distress into two types: operating-failure financial distress and fraud financial distress. Based on business performance and corporate governance while employing discrete-time survival model, it analyzes the probability of the operating-failure financial distress. Furthermore, this study also examines if the sensitivity of operating-failure financial distress to profitability is moderated by corporate governance. Firms listed in Taiwan Stock Exchange during 1996-2005 are selected as sample. The empirical results indicate that firms with good corporate governance and bad business performance are most likely to encounter operating-failure financial distress. Furthermore, the corporate governance moderates the sensitivity of the operating-failure financial distress to profitability. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 1第二節 研究主題 3第三節 研究流程 3第二章 理論探討與文獻回顧 5第一節 財務危機的定義 5第二節 經營不善的成因 8第三節 財務危機預警模型的文獻探討 10第四節 常用於財務危機預警模型中變數說明 13第三章 研究設計 34第一節 研究假說 34第二節 研究樣本與資料來源 35第三節 統計方法 37第四節 研究模型、解釋變數及研究步驟 38第四章 實證結果 38第一節 敘述性統計分析 38第二節 假說檢定 38第五章 結論與建議 38第一節 研究結論 38第二節 研究限制與後續研究建議 38參考文獻 38附錄 38 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353040 | en_US |
| dc.subject (關鍵詞) | 財務危機 | zh_TW |
| dc.subject (關鍵詞) | 經營不善型財務危機 | zh_TW |
| dc.subject (關鍵詞) | 掏空型財務危機 | zh_TW |
| dc.subject (關鍵詞) | 離散時間涉險分析 | zh_TW |
| dc.subject (關鍵詞) | financial distress | en_US |
| dc.subject (關鍵詞) | operating-failure financial distress | en_US |
| dc.subject (關鍵詞) | fraud financial distress | en_US |
| dc.subject (關鍵詞) | discrete-time survival model | en_US |
| dc.title (題名) | 公司治理與財務危機：以經營不善之上市櫃公司為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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