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    題名: 財務危機公司舞弊的決定因素
    The determinants of financial crisis of corporations with fraud
    作者: 余耀祖
    貢獻者: 張清福
    余耀祖
    關鍵詞: 財務危機
    財務報表舞弊
    逐步羅吉斯迴歸分析
    離散時間涉險
    Financial distressed
    Financial statement fraud
    Logit regression
    Discrete-time hazard modelDiscrete-time hazard model
    日期: 2009
    上傳時間: 2010-12-08 01:53:11 (UTC+8)
    摘要: 財務危機模型的研究一般納入財務正常公司與財務危機公司兩者當樣本，探討區分危機與正常公司的因素，本研究則進一步以財務危機公司為樣本，探討在財務危機公司中區分舞弊公司與正常經營公司的基本因素。
    本研究從財務危機公司中，分出財務舞弊公司與正常經營公司，因此研究樣本包含發生舞弊的財務危機公司與正常經營而發生財務危機的公司。研究變數則從文獻篩選23個財務解釋變數，以及13個公司治理解釋變數，運用羅吉斯迴歸法進行實證，結果顯示3個財務變數和1個公司治理變數在區分財務危機公司中的財務舞弊公司與正常經營公司有顯著的區別能力，公司治理變數的董監事持股比率尤其顯著。
    Financial distress prediction is usually based on both financial distressed firms and non-distressed firms. Based on financial distressed firms, this study further investigates the factors distinguishing financial fraud firms from non-fraud firms. The sample includes fraud and no-fraud firms while both are financial distressed. Twenty-three financial and thirteen corporate governance variables are surveyed from literature. The empirical result of logit regression shows that three financial variables and one corporate governance variable are significant factors in distinguishing fraud from no-fraud firms in distressed companies. Especially, the percentage of holding stocks of board of directors is the most significant variable.
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    描述: 碩士
    國立政治大學
    會計研究所
    97353046
    98
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097353046
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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