| Abstract: | 本研究旨在探討企業財務危機的影響因素，以台灣上市櫃公
司為研究對象，並針對 2012 年至 2022 年間發生財務危機的公司
進行研究。財務危機對企業及整個經濟體系的穩定性都構成了嚴
峻挑戰，因此對其影響因素的深入了解至關重要。本研究採用了多
元迴歸分析、敘述性統計、Pearson 相關和 ANOVA 檢定等方法，
以全面了解各種財務指標對財務危機的影響。研究結果顯示：資產
規模、負債比率、速動比率、營業利益率、總資產週轉次數、存貨
週轉率、資產報酬率(ROA)和營業費用率等指標對財務危機的發
生具有顯著的影響。
This study aims to explore the influencing factors of corporate financial
distress, taking Taiwan’s listed OTC companies as the research object, and
conducting research on companies that have experienced financial distress
from 2012 to 2022. Financial distress poses serious challenges to the stability
of businesses and the entire economic system, so a deep understanding of
their influencing factors is crucial. This study uses multiple regression
analysis, narrative statistics, Pearson correlation and ANOVA test methods
to comprehensively understand the impact of various financial indicators on
financial distress. Research results show that indicators such as asset size,
debt ratio, quick ratio, operating profit rate, total asset turnover, inventory
turnover rate, return on assets (ROA) and operating expense ratio have a
significant impact on the occurrence of financial distress. |
