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    政大典藏 > College of Commerce > International MBA > Theses >  Item 140.119/81188


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/81188


    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
    2. Ultrasonic AG obtains USD 60 million credit facility to speed up growth. (2014, August 8). Retrieved June 30, 2015, from http://www.ultrasonic-ag.de/en/ad-hoc-news/116-ultrasonic-ag-obtains-usd-60-million-credit-facility-to-speed-up-growth.html
    3. Ultrasonic AG H1 report 2013. (2013, August 26). Retrieved June 30, 2015, from http://www.ultrasonic-ag.de/en/publications.html
    4. Ultrasonic AG annual report 2012. (2013, April 15). Retrieved June 30, 2015, from http://www.ultrasonic-ag.de/en/publications.html
    5. Schilit, H., & Perler, J. (2010). Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports (3rd ed.). New York, N.Y.: McGraw-Hill Education.
    6. CEO and COO disappeared, most of the company’s cash missing. (2014, September 16). Retrieved June 30, 2015, from http://www.ultrasonic-ag.de/en/ad-hoc-news/116-ultrasonic-ag-obtains-usd-60-million-credit-facility-to-speed-up-growth.html
    7. Preliminary insolvency administrator appointed. (2015, March 13). Retrieved June 30, 2015, from http://www.ultrasonic-ag.de/en/ad-hoc-news/116-ultrasonic-ag-obtains-usd-60-million-credit-facility-to-speed-up-growth.html
    8. 中國索力倒帳 台灣六銀仍求償無門. (2014, December 11). Retrieved June 30, 2015, from http://news.ltn.com.tw/news/business/paper/838177
    9. Ultrasonic AG stock price. (2015). Retrieved July 1, 2015, from http://www.boerse-frankfurt.de/
    10. China Gets 1st Onshore Bond Default as Chaori Doesn’t Pay. Retrieved October 26, 2015, from http://www.bloomberg.com/news/articles/2014-03-07/chaori-solar-fails-to-make-interest-payments-on-bond-wsj-says
    11. A Short History of Chinese Bond Defaults. Retrieved October 26, 2015, from http://www.bloomberg.com/news/articles/2015-10-26/a-short-history-of-chinese-bond-defaults
    12. 國銀中國放款　金管會增列索力條款. (2015, March 30). Retrieved October 26, 2015, from http://www.appledaily.com.tw/realtimenews/article/new/20150330/583813/
    13. 8I Holdings Limited interim report FY2016. (2015). Retrieved November 3, 2015, from http://www.8iholdings.com/
    14. SEC Charges China-Based Longtop Financial Technologies for Deficient Filings. Retrieved January 14, 2016, from https://www.sec.gov/news/press/2011/2011-241.htm
    15. SEC Charges RINO, Its CEO, and Its Chairman of the Board with Scheme to Overstate Revenues and Divert Money for Personal Use. Retrieved January 14, 2016, from https://www.sec.gov/litigation/litreleases/2013/lr22699.htm
    16. SEC Files Fraud Charges Against Universal Travel Group, Its Former CEO and Chair, Jiangping Jiang, and Its Former Director, Secretary and Interim CFO, Jing Xie. Retrieved January 14, 2016, from https://www.sec.gov/litigation/litreleases/2013/lr22823.htm
    17. SEC Charges China-Based Company and CEO in Latest Cross-Border Working Group Case. Retrieved January 14, 2016, from https://www.sec.gov/litigation/litreleases/2013/lr22731.htm

    18. SEC Announces Fraud Charges Against Coal Company and CEO for False Disclosures About Management. Retrieved January 14, 2016, from http://www.sec.gov/News/PressRelease/Detail/PressRelease/1370541317697
    19. 公告 (1)針對本公司之清盤呈請 (2)澄清日期為2014年12月2日之公告 及 (3)有關本集團債務狀況之最新資料. Retrieved January 14, 2016, from http://www.hkexnews.hk/listedco/listconews/SEHK/2015/0203/LTN201502031470_C.PDF
    20. Statement of Allegations: In the Matter of Sino-Forest Corporation. Retrieved January 14, 2016, from https://www.osc.gov.on.ca/documents/en/Proceedings-SOA/soa_20120522_sino-forest.pdf
    21. China-Biotics, Inc. Elects to Voluntarily Delist From the NASDAQ Stock Market. Retrieved January 14, 2016, from http://www.prnewswire.com/news-releases/china-biotics-inc-elects-to-voluntarily-delist-from-the-nasdaq-stock-market-124727108.html
    22. TCRI財務指標之挑選. Retrieved January 14, 2016, from http://www.tej.com.tw
    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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