公司治理指標在財務危機預測: 以台灣上市上櫃公司為例;Corporate government indicators apply in financial distressed problem: taking Taiwan-listed company for example

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Title:	公司治理指標在財務危機預測: 以台灣上市上櫃公司為例;Corporate government indicators apply in financial distressed problem: taking Taiwan-listed company for example
Authors:	施冠安;Shih,Guan-an
Contributors:	資訊工程學系
Keywords:	特徵挑選方法;分類器;財務危機預測;公司治理指標;feature selection;classifier;financial distressed prediction;corporate governance indicators
Date:	2014-07-24
Issue Date:	2014-10-15 17:07:00 (UTC+8)
Publisher:	國立中央大學
Abstract:	財務危機預測問題長久以來都是一個重要且常被廣泛討論的主題，吸引了世界各地的投資者和研究學者的關注。以往大部分的學者單純使用財務比率來進行財務危機預測，而近年來開始有學者建議使用公司治理指標可以改善財務危機預測的準確率。本研究對公司治理指標並與相關文獻比較，發現相關文獻所使用的特徵並不全面，因此我們想知道如果將所有公司治理指標的分類都考慮進來的話，對於財務危機預測是否有所幫助? 最後我們發現在台灣資料集下將所有的公司治理指標都考慮進來確實可以提升財務危機預測的準確率。其中solvency、profitability以及board structure都是重要的分類，因此如果要考慮加入公司治理指標這一類的特徵也需要將這幾類特徵都放到實驗裡面，這樣公司治理特徵才會有幫助。 ;Financial distress problem (FDP) has been important and widely studied topic. Financial distress prediction is receiving increasing attention of stakeholders and researchers in the worldwide. In the past, most researcher use financial ratios for FDP, recently some researchers proposed that corporate governance indicators may improve the accuracy of FDP. Our research uses corporate government indicators and compares with related works. We find that these related works just use part of corporate government indicators. Thus when we use all the corporate government indicators in our research it′s still helpful for FDP? Finally, we find that when we consider all the corporate government indicators will improve the accuracy of FDP in Taiwan dataset. Solvency, profitability, and board structure are important categories, so if we want to consider that using corporate governance indicator to improve the FDP, must use these categories and corporate governance indicators will be helpful.
Appears in Collections:	[Graduate Institute of Computer Science and Information Engineering] Electronic Thesis & Dissertation

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