Abstract
2,004 in June get up erupt one after another PROCOMP and so on the land mine stock, has brought the enormous impact to Taiwan's stock market, after these land mine stocks erupt one after another, stimulated the controlling organization to strengthen the management to go on the market the cabinet company's determination, planned many reforms plans and revises many laws, from aggravated illegal criminal and accountant the responsibility, the increase information transparency and realization company internal control aspect and so on execution reduces the possibility which the similar case occurred.
Economics Value Added (EVA) is the use Residual Income the idea develops one financial achievements weight target, is different with generally recognizes accountant the principle by creditor's angle establishment finance report form, EVA is looks at the company by the shareholder value viewpoint the management achievement. This research by the economical attachment value inspection document company's transport business condition, examines EVA whether can utilize forecast to the enterprise finance crisis, and one of take documents PROCOMP as the example, carries on the financial ratio analysis, so as to the comparison finance ratio analysis and EVA use in effect of the enterprise finance crisis forecast. Conclusion of the this research as follows:
First, by the case study result, the EVA appraisal method may take early warning signal the document corporate finance crisis.
Second, the earnings compares by EVA and accountant, EVA can comparatively early respond the company manages the bad question, that is its financial crisis forewarns the effect to compare accountant the earnings to be good.
Third, by sole or the sole category finance ratio appraisal document company whole management achievements is insufficient, and is easy to cause to sentence by mistake is appraised the company the real transport business condition.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0909106-004332 |
| Date | 09 September 2006 |
| Creators | Hung, Ching-Ju |
| Contributors | David Shyu, Jen-Jsung Huang, Ming-Chi Chen |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0909106-004332 |
| Rights | campus_withheld, Copyright information available at source archive |
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