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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34242
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34242


    Title: 公司治理與財務危機:以舞弊事件之上市櫃公司為例
    Corporate Governance, Corporate Frauds and Financial Distress
    Authors: 康嫻莉
    Contributors: 張清福
    康嫻莉
    Keywords: 公司治理
    財務危機
    舞弊型財務危機
    離散時間涉險方法
    corporate governance
    financial distress
    fraud financial distress
    discrete-time survival model
    Date: 2006
    Issue Date: 2009-09-18 09:06:35 (UTC+8)
    Abstract: 本研究將財務危機分為『經營不善型財務危機』以及『舞弊型財務危機』兩種類型,運用離散時間涉險方法,探討何種公司治理與財務資訊最有可能發生舞弊型的財務危機。同時本研究也探討財務危機對負債比率的敏感性如何受到公司治理中介變數的影響。
    實證結果發現當公司治理機制情形不好,但財務報表資訊良好時,發生舞弊型財務危機的可能性將大於經營不善型的財務危機。而財務危機對負債比率的敏感度會受到公司治理中介變數的影響。
    With financial distress being classified as operating-failure financial distress and fraud financial distress, this study employs discrete-time survival model to characterize the fraud financial distress by corporate governance and financial performance. It also investigates the moderate effect of corporate governance on the sensitivity of financial distress to debt ratio.
    The empirical results indicate that companies with weak corporate governance and good financial performance are more likely to encounter fraud financial distress than operating-failure financial distress. In addition, corporate governance positively moderates the sensitivity of financial distress to debt ratio.
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    Description: 碩士
    國立政治大學
    會計研究所
    94353032
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094353032
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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