English  |  正體中文  |  简体中文  |  Items with full text/Total items : 78852/78852 (100%)
Visitors : 35422514      Online Users : 617
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89693

    Title: 不同財務狀況公司對致股東報告書特性的影響-以電子產業為例;The influence of companies with different financial condition on the shareholder report : An Example of Electronics Industry
    Authors: 張詠淳;Zhang, Yung-Chun
    Contributors: 會計研究所
    Keywords: 致股東報告書;文字探勘;M-Score;Z-Score;Letter to Shareholders;Text Mining;M-Score;Z-Score
    Date: 2022-08-23
    Issue Date: 2022-10-04 11:52:55 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 過去研究多以財務資訊偵測風險,少以非財務資訊進行探討,目前僅有美國有相關之研究,而我國目前並無相關研究,因此本論文欲探討不同財務狀況公司於致股東報告書特性的影響,蒐集曾經發生舞弊之9間公司、發生危機之7間公司,並依其產業搜尋同規模、龍頭公司進行配對後,最終樣本數共53間公司,由於樣本數較小,因此也更聚焦於產業特性及差異,且能更深入分析,年度則取t-2至t+2共五年為一區間進行比較,配合學者Beneish(1999)提出之M-Score與Altman(1968)提出之Z-Score模型進行輔助偵測舞弊、危機公司,觀察是否能發現當公司面臨不同財務狀況時,致股東報告書之內容是否有所變化。
    ;In the past, most of the research was to detect risks with financial information, and less to explore with non-financial information. At present, there is a few relevant research in the United States, and there is no relevant research in Taiwan, so this paper intends to explore the influence of different financial status companies on the characteristics of shareholder reports. After collecting 9 companies with fraud and 7 companies with crisis, and matching them with the same size and leading companies according to their industry search, the final sample number is a total of 53 companies. Take t-2 to t+2 for a total of five years for a comparison. The M-Score proposed by the Beneish (1999) and the Z-Score model proposed by Altman (1968) are used to assist in the detection of fraud and crisis companies, and observe whether the content of the shareholders’ report has changed when the company is facing different financial conditions.
    After training the shareholder report of the leading company into a module, the five consecutive years of the shareholder report of other companies are put into the module, the cosine and European distance are quantified, and is drawn as a scatter map for observation. The results show two extreme cases that one is the change of cosine of fraudulent companies and crisis companies is larger than that of leading companies and the other is companies of the same size, the other is the cosine and European are almost unchanged, that is, the content is almost copied and pasted. Unexpectedly , it is also found that leading company’s European distance changes more , compared with other companies with different financial status.
    Appears in Collections:[會計研究所 ] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 隱私權政策聲明