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| Title: | 台灣銀行業偵測中國財務舞弊之研究─公開資訊之運用
Research on Taiwan commercial banks` detection of financial fraud in China: The use of public information |
| Authors: | 林耿涵 |
| Contributors: | 吳文傑
Wu, Jack
林耿涵 |
| Keywords: | 金融詐騙
會計
中國
信用風險
銀行業
Financial Fraud
Accounting
China
Credit Risk
Banking |
| Date: | 2016 |
| Issue Date: | 2016-02-03 12:08:10 (UTC+8) |
| Abstract: | International loan is a very important business for Taiwan commercial banks, and China is the largest credit market for Taiwan banks. However, when doing due diligence or credit risk research for Chinese companies, Taiwan commercial banks are facing difficulties and risks such as difficulty to monitor the company, a decelerating Chinese economy growth and other risk factors. Because of these difficulties, the common method used for international loan due diligence in Taiwan is not adequate to cope with the current credit risk situation.
There were two famous Chinese default cases in Taiwan during 2014, in which the thesis picks the Ultrasonic AG financial fraud case as an example. The Ultrasonic AG case shows that it is possible to use public information to detect and prevent financial frauds. Based on the case study, the thesis suggests Taiwan commercial banks could use a more comprehensive method of due diligence, to increase the accuracy of credit research. In the end, the thesis also suggests a KL credit scoring system, based on past financial frauds, to assist in credit research. By utilizing a more comprehensive method of due diligence and KL score system with traditional models, Taiwan commercial banks could better detect and prevent international financial frauds, especially financial frauds in China. |
| Reference: | 1. 本國銀行國家風險統計. Retrieved October 25, 2015, from http:// www.cbc.gov.tw
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| Description: | 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
103933009 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103933009 |
| Data Type: | thesis |
| Appears in Collections: | [International MBA] Theses
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