| 摘要: | 企業有時會為了追求更高的營業營利或掩蓋不利於公司營運狀況，而操縱財務報表或掏空，此行為被稱之為財務舞弊。為尋找出財務變數及非財務變數與舞弊之間的相關性，本研究以2012–2022年間上市公司共計66家公司，其中33家舞弊公司33家正常公司為研究對象，並取其財務變數及非財務變數先後進行敘述性統計、Pearson相關、Spearman相關分析和二元羅吉斯迴歸，進行分析，並找出這些變數間和舞弊的相關性。研究結果顯示：存貨週轉率（次）、現金流量比率、速動比率、流動比率和營業資產報酬率等變數對財務舞弊有顯著影響。
In pursuit of higher profitability or to conceal unfavorable operational conditions, companies’ top management sometimes engage in manipulating financial statements or asset stripping, a practice commonly referred to as financial fraud. This study aims to explore the correlation between financial and non-financial variables and fraud. A total of 66 listed companies from 2012 to 2022 were selected for analysis, comprising 33 fraud companies and 33 normal companies. Descriptive statistics, Pearson correlation, Spearman correlation analyses, and binary logistic regression were conducted to analyze financial and non-financial variables and their relationships with fraud. The results indicate that inventory turnover (times), cash flow ratio, quick ratio, current ratio, and operating asset turnover significantly influence financial fraud. |
