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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/81188


    Title: 台灣銀行業偵測中國財務舞弊之研究─公開資訊之運用
    Research on Taiwan commercial banks' detection of financial fraud in China: The use of public information
    Authors: 林耿涵
    Contributors: 吳文傑
    Wu, Jack
    林耿涵
    Keywords: 金融詐騙
    會計
    中國
    信用風險
    銀行業
    Financial Fraud
    Accounting
    China
    Credit Risk
    Banking
    Date: 2016
    Issue Date: 2016-02-03 12:08:10 (UTC+8)
    Abstract: International loan is a very important business for Taiwan commercial banks, and China is the largest credit market for Taiwan banks. However, when doing due diligence or credit risk research for Chinese companies, Taiwan commercial banks are facing difficulties and risks such as difficulty to monitor the company, a decelerating Chinese economy growth and other risk factors. Because of these difficulties, the common method used for international loan due diligence in Taiwan is not adequate to cope with the current credit risk situation.
    There were two famous Chinese default cases in Taiwan during 2014, in which the thesis picks the Ultrasonic AG financial fraud case as an example. The Ultrasonic AG case shows that it is possible to use public information to detect and prevent financial frauds. Based on the case study, the thesis suggests Taiwan commercial banks could use a more comprehensive method of due diligence, to increase the accuracy of credit research. In the end, the thesis also suggests a KL credit scoring system, based on past financial frauds, to assist in credit research. By utilizing a more comprehensive method of due diligence and KL score system with traditional models, Taiwan commercial banks could better detect and prevent international financial frauds, especially financial frauds in China.
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    Description: 碩士
    國立政治大學
    國際經營管理英語碩士學位學程(IMBA)
    103933009
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103933009
    Data Type: thesis
    Appears in Collections:[國際經營管理英語碩士學程IMBA] 學位論文

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