信用評等表與授信有效性之研究－以某銀行為例
碩士 === 東吳大學 === 會計學系 === 95 === This study looks into the validity of “the credit rating table of loan-receiving businesses” that is used for the credit investigation and review and follow-up during the credit granting process. This study utilizes 40 defaulting companies during the research period a...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/08645541443160766177 |
| Summary: | 碩士 === 東吳大學 === 會計學系 === 95 === This study looks into the validity of “the credit rating table of loan-receiving businesses” that is used for the credit investigation and review and follow-up during the credit granting process. This study utilizes 40 defaulting companies during the research period as the experimental group and the scale of company as the match base. With proportion of 1:3 this study comes up with 120 normal companies that latter will be used to test the existing 7 factors and 45 variables of the credit rating table by the bank in question, so that the function of differing normal companies from defaulting ones can be verified. The result shows that different proportions of the table bring about distinguished prediction rates and lead to higher originating rate of type I error. This study adds the weighting of non-financial factors to the table and figures out its prediction rate again, hoping a more accurate model of early warning for corporate financial distress. The result shows that the new prediction rate not only is more accurate and able to discover problematic companies, but also reduces the originating rate of type I error and bad debts.
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