The Study of a Financial Crisis Prediction Model based on XBRL
碩士 === 國立臺灣海洋大學 === 資訊工程學系 === 95 === Abstract Enterprise operating status will be disclosed periodically on financial statement and investors can get fully information once the formal financial statement is disclosed and published. If electives of firms intentionally dress financial statements up,...
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| Format: | Others |
| Language: | zh-TW |
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2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/82916956998961252302 |
| Summary: | 碩士 === 國立臺灣海洋大學 === 資訊工程學系 === 95 === Abstract
Enterprise operating status will be disclosed periodically on financial statement and investors can get fully information once the formal financial statement is disclosed and published. If electives of firms intentionally dress financial statements up, investors can not get real enterprise operating status from it. However, non-financial information was proved to predict financial crisis by former researchers. But few studies exploit non-financial information to construct financial crisis prediction model.
The study uses financial and non-financial information to predict corporate financial crisis. We get 26 financial distress and 26 normal firms for sampling data. Regarding to our data gathering and former researchers’ experiences, we exploit 5 financial indicators and 4 non-financial indicators for our input data.
Stepwise Regression and support vector machines analysis were used by the study to construct financial crisis prediction model and found non-financial indicators can be enhance the accuracy in the year before financial crisis.
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