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| Title: | 財務報表之營運績效分析:以閥門產業為例
Operating Performance Analysis of Companies in the Valve Industry Based on Financial Report |
| Authors: | 容祐禛
Muda, Christina |
| Contributors: | 吳文傑
Wu, Wen-Chieh
容祐禛
Muda, Christina |
| Keywords: | 盈餘管理
財務分析
閥門產業
首次公開募股財報
營運績效
Earnings management
Financial analysis
IPO Finance Report
Operating Performance |
| Date: | 2025 |
| Issue Date: | 2025-09-01 15:20:59 (UTC+8) |
| Abstract: | 企業營運的成功與永續性取決於財務報表的品質，而財務報表的使用者包括企業管理者、股東、投資人、審計人員及研究者。企業提供的財務資訊有助於利益相關者評估其準確性與透明度。本研究以閥門產業為例，分析財務報表中的營運績效，涵蓋2018年至2023年六年間日本、中國、印尼與美國的上市公司。財務報表受各國法規、經濟及政治環境、全球供應鏈動態以及科技因素的影響。
本研究收集四國公司的財務報表資料，並結合盈餘管理與營運績效指標進行分析。研究結果提供實務性且具體的建議，供投資者、管理者及政策制定者參考，以提升財務資訊解讀能力、公司治理水平、投資決策及營運績效評估的整體決策品質。
This research identifies key indicators for evaluating the operational performance of firms in the valve industry, using financial report data as the primary analytical tool. Financial reports provide critical insights into a company’s operational efficiency and its capacity for sustainable growth. This study examines the operating performance of publicly listed valve industry companies in Japan, China, Indonesia, and the United States over the period 2018–2023.
Operational performance across countries may be influenced by factors such as corporate governance, political and economic conditions, global supply chain dynamics, technological advancements, and other contextual variables. Financial reports are routinely reviewed by managers, boards of directors, stakeholders, external shareholders, researchers, underwriters, and other interested parties to assess corporate health and strategic effectiveness.
The objective of this study is to provide a comprehensive analysis of operational performance that informs decision-making by investors, shareholders, and management, while evaluating the reliability, transparency, and overall quality of financial reporting. |
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| Description: | 碩士
國立政治大學
應用經濟與社會發展英語碩士學位學程(IMES)
108266003 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108266003 |
| Data Type: | thesis |
| Appears in Collections: | [應用經濟與社會發展英語碩士學位學程 (IMES)] 學位論文
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