ASIA unversity:Item 310904400/18290
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    ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 >  Item 310904400/18290


    题名: Detecting Firms with Going-concern Risk Based on the Industry Affiliation, Corporate Governance Characteristics, and Financial Performance
    作者: 龎玉涓;Parng, Yuh-Jiuan
    贡献者: 會計與資訊學系
    关键词: "Going-concern, industry affiliation, corporate governance, financial performance, multivariate analysis, classification and regression tree (CART), decision tree. "
    日期: 2011-09
    上传时间: 2012-11-26 12:34:35 (UTC+8)
    摘要: Detecting firms with going-concern risk is precisely critical to all financial professionals. The analytical features included three aspects: the industry domain, the corporate governance characteristics, and the financial performance. An enhanced two-step analytical approach was developed in this study. First, the multivariate analysis (MA) applied to explore influential factors affected the uncertain behaviors of a firm. Secondly, with the prioritized significant factors identified in MA model, the classification and regression tree (CART) technique was adopted to generate decision tree. There were nine significant factors: size of the board of directors, percentage of independent directors, ratio of shares pledged, family-owned type, ratio of cash right deviation, hiring Big 4 CPA firms, earnings per share, debt ratio, and return on assets. These practical finding provides comprehensive understandings of the behaviors of the firms with C-G risks. Weighing from the decision tree modeling, the testing results showed 87.5% successful rate which demonstrated itself as an effective and analytical tool and will suffice the practical needs for detecting firms with going-concern risk.
    關聯: African Journal of Business Management
    显示于类别:[會計與資訊學系] 期刊論文


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