碩士 / 大葉大學 / 會計資訊學系碩士班 / 102 / We adopted the effects of financial ratio, corporate governance variables and earnings management index on financial distress. This paper uses the Taiwan Economic Journal Database (TEJ), All the electronics industry ,we construct descriptive statistics, correlation coefficients , the logistic regression to examine the effects for financial distress, the analysis financial ratio of the financial crisis, Join the corporate governance of the financial crisis early warning model will be more accurate, as well as adding to the financial crisis early warning of earnings management index model is more accurate.
The results reveals that: In the event of a financial crisis before the financial ratio predictive accuracy of 98.2%, Join corporate governance variables predictive accuracy of 98.3%, Join earnings management index predictive accuracy of 98.4%.financial crisis after the financial ratio predictive accuracy of 97.9%, join the corporate governance variables predictive accuracy of 97.8%, Join earnings management index predictive accuracy of 97.8%, Representatives of the financial tsunami occurred will affect the predictive power of financial distress.
Identifer | oai:union.ndltd.org:TW/102DYU00736006 |
Date | January 2014 |
Creators | Ruan, Yu-Chun, 阮鈺純 |
Contributors | Lin, Xiao-Feng, 林筱鳳 |
Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
Language | zh-TW |
Detected Language | English |
Type | 學位論文 ; thesis |
Format | 66 |
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