高科技業公司治理與信用風險模型之實證研究

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题名:	高科技業公司治理與信用風險模型之實證研究 An Empirical Study of High-Technology Industry, Corporate Governance and Credit Risk Models
作者:	郭佩禎
贡献者:	國際企業管理學系碩士在職專班
关键词:	信用風險預警模型公司治理 credit risk early-warning model corporate governance
日期:	2019
上传时间:	2019-06-13 11:15:19 (UTC+8)
摘要:	本研究利用高科技產業2000~2016年發生危機之公司並採用Beaver(1966)之1:1配對方式進行採樣樣本作為研究對象，並依據會計資訊系統及統計科學方法，利用五大財務及公司治理構面來找出影響公司績效的重要顯著變數進而分析如何降低公司發生信用風險的可能機率，達到事前預警與風險管理之效。實證結果發現顯著影響高科技企業經營績效及發生財務危機機率之主要指標在償債能力、現金流量與公司治理指標。研究建議，企業應提高流動比率，增強財務構面之短中期償債能力，並提升每股現金流量比率，改善營運活動淨現金流量或視情況改變股利政策，買回公司庫藏股，並應避免更換會計師並應加強外部監控能力，會計師應充分揭露資訊，投資者對於會計師更換之潛在訊息應提高關注。本研究期望以此建立有效信用風險模型，作為融資、投資決策及財務預測使用，供企業決策者或投資人判斷分析信用風險並改善的決策參考。 This research was conducted mainly for studying on the influence of the high-tech companies regarding to key dimension of financial variables and corporate governance variables. It builds a sound credit risk early-warning model to predict the potential financial risk and to improve the adequate finical ratio to avoid the credit risk of the companies. The research uses 82 high-tech companies listed at stock exchange market and over-the-counter market in Taiwan as research samples. They are composed of 41 sample companies that ever occurred credit risk and other 41 companies at good status of the financial result. The important financial ratio and key corporate governance dimension were selected to approach the result with Logit Regression Analysis.The result could indicate that the compa-ny’s performance and financial result were positive impacted signif-icantly regarding the key dimension of Third-party accountants out-side of corporate governance issues on corporate governance and negative impacted significantly regarding the key dimension of finaicl variables.
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