碩士 / 國立中正大學 / 會計與資訊科技研究所 / 102 / Based on the database of Taiwan Economic Journal(“TEJ”), the sample of this study include Financial statement restatement cases in the period from 1993 to 2011, with the financial variables such as percentage difference of sales, percentage difference of operating margin, percentage difference of net income, percentage difference of asset, percentage difference of equity. After the analysis in this study, this study concludes the following conclusions .
Firstly, as far as the forecastingcapability of models are concerned, the outcomes of table 4-4, table 4-6, table 4-8, table 4-10, table 4-12, suggest that percentage difference of asset could deliver more forecasting capability than percentage difference of sales, percentage difference of operating margin ,percentage difference of net income, as well as percentage difference of equity.
Secondly, after the optimal process of learning period and test period, the results in table 4-19 figure that weights of constant item in models are higher than percentage difference of sales, percentage difference of operating margin, percentage difference of net income, percentage difference of asset, percentage difference of equity, suggesting that future modeling should involve other factors.
Thirdly, the logistic model could interpret more cases of financial restatement. As far as methodology selecting is concerned, logistic model could include the test models of AIC(Akaike’s Information Criterion),SC(Schwarz Criterion)、LR Test. Whereas, genetic algorithm (“GA”) could perform sorting procedure to optimal solutions of non-linear problems. Hence, GA is appropriate to deal with the market reactions resulting from the issue of financial statements, providing the suggestions for investing in the market.
| Identifer | oai:union.ndltd.org:TW/102CCU00736014 |
| Date | January 2014 |
| Creators | Lin Hsien Heng, 林咸亨 |
| Contributors | , 林岳喬, 吳徐哲 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 47 |
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