The Analysis of Internal Control Effected Factors - The Pulic Offering Companies which Default in Taiwan
碩士 === 靜宜大學 === 企業管理研究所 === 93 === In the recent years, many default cases occur in Taiwan, this research wants to find the factors of internal control and compare the default prediction performance of Z-Score and KMV model by the default companies in the past. We find by the prediction correctness,...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7mctus |
| Summary: | 碩士 === 靜宜大學 === 企業管理研究所 === 93 === In the recent years, many default cases occur in Taiwan, this research wants to find the factors of internal control and compare the default prediction performance of Z-Score and KMV model by the default companies in the past. We find by the prediction correctness, Z-Score is better than KMV method.
This study uses the regression analysis to find the relationship between the factors of internal control and Z-Score of the previous year. We get “Professional and external director ratio” and “Accountant withhold opinion ratio” have negative correlation with the Z-Score of the previous year. But there doesn’t exist any relationship between the factors of internal control and KMV of the previous year.
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