政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/102700
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109953/140903 (78%)
造访人次 : 46054800      在线人数 : 1061
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 > 政大學報 > 第61期 > 期刊論文 >  Item 140.119/102700


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/102700


    题名: An Empirical Test on the Use of Financial Statements for Loan Default Risk Analysis
    作者: 張春雄
    Chang, Chun-Shyong
    贡献者: 金融系
    日期: 1990-06
    上传时间: 2016-10-12 11:27:21 (UTC+8)
    摘要: 臺灣廠商發表的財務報表，其可信度多年來一直受到社會的質疑，此研究旨在對臺灣廠商財務報表的可信度做實證分析，搜集銀行貸款廠商的財務資料，包括97家發生呆帳的廠商和200家正常的廠商，運用此等資料進行貸款風險之測定，進而分析財務報表的可信度。此研究包括兩部分，第一部分採用差異分析法，運用廠商財務資料，測定各項財務比率的差異分類能力，以導出風險預測方程式；惟前項方法不能檢定方程式中各項財務比率之統計特性。因此 ，第二部分乃採用probit分析法，用以檢定各項財務比率之統計特性。此研究導出之差異方程式和probit方程式，經反覆測定，顯示臺灣廠商財務資料可信度不高，財務報表之品質有待提昇，不過差異方程式可供做貸款風險分析之一項輔助工具。The reliability of financial statement disclosures in Taiwan is popularly believed to be low. This research represents a first step in empirically examining the reliability of Taiwanese financial statement disclosures. Financial statement disclosures are examined in connection with loan default.The existence of information content in financial statements is examined using two approaches. First, loan default prediction models are developed using accounting data and multivariate discriminant analysis. A drawback of this approach is that variables entering the discriminant equation are chosen solely on discriminatory power without regard to statistical significance. Therefore, a second approach using conditional probability models is employed. With this approach, variables are tested for statistical significance.A by-product of this research is the development of loan default models for predictive purposes. This could have significant social value in improving the efficiency of lending decisions in the Taianese economy.
    關聯: 國立政治大學學報, 61, 563-628
    数据类型: article
    显示于类别:[第61期] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    61-563-628.pdf4572KbAdobe PDF2531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