政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97079
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109952/140887 (78%)
造访人次 : 46302836      在线人数 : 1331
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97079


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/97079


    题名: 類神經模糊專家系統在訴訟預警模型之應用：以公司治理觀點
    其它题名: The Application of Neuro-Fuzzy Expert System in Litigation Prediction from the View of Corporate Governance
    作者: 林昱成;林金賢;陳雪如;莊家豪
    Lin, Yu-Cheng;Lin, Chin-Shien;Chen, Hsueh-Ju;Zhuang, Jia-Hao
    关键词: 類神經模糊專家系統理;訴訟預警;公司治
    Neuro-fuzzy expert system;Litigation warning;Corporate governance
    日期: 2007-01
    上传时间: 2016-05-31 16:30:56 (UTC+8)
    摘要: 本研究著眼於以公司治理觀點，來建構類神經模糊專家系統之訴訟預警模式，藉以輔助審計人員判斷受查客戶之風險程度，並進一步瞭解風險之由來。以傳統的羅吉斯迴歸作為類神經模糊專家系統解釋與預測績效的比較基準。實證結果發現，類神經模糊相較於傳統預測工具能提供較高的預測準確度、檢定力與資訊價值；而類神經模糊所提供的知識庫規則對變數間關係有更為細膩之描述，其有利於未來假設的更進一步驗證。
    The main purpose of this study is to construct a litigation-presence warning model based on the corporate governance factors by applying neuro-fuzzy expert system. This fuzzy expert system can not only help the auditors evaluate the audit risks but also provide the reasons behind. Compared with the traditional used logit model, the proposed neuron-fuzzy model can provide more accurate prediction, testing power and information value. Besides, the relationship among the variables described in the knowledge base is much more elaborate than that contained in the logit model, which can be further pursued to do the hypothesis testing and theory building.
    關聯: 會計評論, 44,95-126頁
    International Journal of Accounting Studies
    数据类型: article
    显示于类别:[會計評論] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    44-4(p.95-126).pdf563KbAdobe PDF2461检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈