其他綜合收益在預測破產中的作用;The Role of Other Comprehensive Income in Predicting Bankruptcy

NCUIR > College of Electrical Engineering & Computer Science > Graduate Institute of Computer Science and Information Engineering > Electronic Thesis & Dissertation > Item 987654321/89985

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89985

Title:	其他綜合收益在預測破產中的作用;The Role of Other Comprehensive Income in Predicting Bankruptcy
Authors:	萬米山;Azhar, Milzam Wafi
Contributors:	資訊工程學系
Keywords:	其他綜合收益 (OCI);財務比率;破產預測;other comprehensive income (OCI);financial ratio;bankruptcy prediction
Date:	2022-08-23
Issue Date:	2022-10-04 12:06:45 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究旨在填補破產預測研究的空白。我們專注於變量預測變量，而之前的大多數研究都使用基於財務比率的模型進行預測。沒有一項研究將財務比率和其他綜合收益 (OCI) 結合起來。以前沒有研究分析過 OCI 如何影響破產預測模型中財務比率的表現。因此，本研究的動機是一個研究問題：總 OCI 能否幫助財務比率開發更好的破產預測模型？為了研究這些問題，我們提出了財務比率和總OCI模型並進行了深入分析。與基線模型相比，我們的模型具有更高的預測精度和更低的 I 類和 II 類錯誤率。實驗表明，總OCI可以幫助財務比率提前一年預測美國上市公司的破產情況。調查結果將幫助私人和公共投資者做出貸款決定。;This study aims to fill a gap in the research on bankruptcy prediction. We focus on variable predictors, whereas most previous research used a financial ratio-based model to make a prediction. None of the studies present a combination of financial ratios and other comprehensive income (OCI). And none prior study analyzed how OCI affect financial ratios on the performance of bankruptcy prediction models. As a result, this study is motivated by a research question: Could total OCI assist financial ratios in developing a better bankruptcy prediction model? To investigate these issues, we proposed a financial ratio and total OCI model and conducted a thorough analysis. Compared with the benchmark model, our model’s prediction accuracy is higher and the Type I and Type II error rate is lower. Experiment revealed that total OCI could assist financial ratios in predicting bankruptcy one year ahead in US-listed companies. These finding will help private and public investors make lending decisions.
Appears in Collections:	[Graduate Institute of Computer Science and Information Engineering] Electronic Thesis & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	37	View/Open

社群 sharing

Loading...