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    Title: 大陸上市公司財務報表舞弊行為之探討
    Authors: 林宛瑩
    Contributors: 會計系
    Keywords: 財務報表舞弊;公司治理;裁決性收入;Z“-Score;財務比率
    Fraudulent Financial Reporting;Corporate Governance;Discretionary Revenue;Z”-Score;Financial Ratios
    Date: 2016
    Issue Date: 2017-05-17 16:41:08 (UTC+8)
    Abstract: 本研究擬以中國上市公司為研究對象,建構財務報表舞弊之偵測模型。自2011年起,臺灣監管機構放寬了台灣本地銀行業者向中國企業發放貸款的規定。2014 年中,已陸續傳出台灣銀行業投資貸放之中國上市企業無力償還之事件。對台灣本地金融業者而言,大陸企業投資貸款業務顯然已成為重要之業務項目,而大陸企業的財務報表誠信度更將重大影響台灣銀行業者及投資者之投資安全與效益。當這些中資企業欠缺透明的財務及經營資訊時,將無法提供投資人或債權人決策有用之資訊,且一旦發生弊案,更將嚴重破壞資本及金融市場的秩序,造成投資人及債權人的重大損失。本研究結合財務比率變數與具預警性之非財務比率變數,建立一較為完整之財報舞弊偵測模型。本研究以中國上市公司為研究對象,建構財務報表舞弊之偵測模型。本研究嘗試結合財務比率變數與具預警性之非財務比率變數,建立一較為完整之財報舞弊偵測模型。本文利用2007年至2014年受懲罰之上市公司為研究對象,採Logistic迴歸進行實證分析。結果顯示,裁決性收入與Z“-Score對於財務報表舞弊無顯著相關;相反的,獨立董事比例、是否具ST壓力、存貨週轉率、應收帳款週轉率、主營業務利潤率與財務報表舞弊具顯著關係,另外利用迴歸結果中顯著變數建立財務報表舞弊模型,發現整體正確率為46.69%。另採信用風險評估變數模型進行預測之結果顯示發現整體正確率可提高至51.19%。本研究結果除能增補相關文獻外,亦可協助建立企業信用風險之評估基礎,以提供台灣金融業者及企業信用風險評級業者之參考。
    This study develops a detecting model of fraudulent financial reporting (FFR) behavior using the Chinese listed companies as the research sample. The importance of this study is derived from the relaxation of regulations by the Supervisory Financial Commission in Taiwan in investments
    or loans made to Chinese businesses by Taiwan local banks. Unfortunately, in 2014 there were events showed that some of the loans made to Chinese companies may turn into bad debts. It appears that doing business with Chinese companies has gradually grown into an important business for Taiwan local banks, which makes ensuring the integrity of financial reporting of these Chinese companies and thus ensuring the safety and benefit of their investments and loans critical issues. The crash of capital or financial markets and the severity of investment losses can be
    expected if those Chinese companies provide financial reports with opacity. This study integrates the financial as well as nonfinancial variables to develop a relatively comprehensive model to detect behavior of FFR behavior of the Chinese listed companies. Based on a sample of Chinese listed companies which are penalized by the capital market authority over the period
    of 2007 to 2014, this study employs a Logistic regression to test the hypotheses. The findings indicate that there is no relation between discretionary revenue, Z”-Scope and FFR behavior. The results show that independence of board director, ST pressure, inventory turnover, accounts receivable turnover, operating profit ratio are influential variables to FFR behavior. The overall accuracy ratio of the prediction model employed the aforementioned variables with significance is 46.69%. Additional tests with variables used in credit rating model show that the overall accuracy ratio can be leveled to 51.19%. The research finding render itself as a basis for decision-making to
    credit rating companies as well as local banks in Taiwan.
    Relation: MOST 104-2410-H-004-039
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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