Management Style of Account Receivables and Performance in Taiwan's Technology Firms

• Main Author: 劉依雲
• Other Authors: 洪志洋
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/59587270928698429797

碩士 === 國立交通大學 === 科技管理研究所 === 96 === 　　This study is an exploring research which examines the management style of account receivables in Taiwan’s technology firms. The numerical data from 1986 to 2006 was collected from Taiwan Economic Journal (TEJ). This study uses both estimator of account receivables and partial adjustment model to classify the management style of account receivables. The finding shows performance of company which is in less competitive environment and has flexible financial ability is the best, meaning that the management style of account receivables is related to performance. 　　Most entities must use resources well in order to achieve competitive advantages and to enhance ability of value creation in global economy. It also contains account receivables. I hope that this study can give entities and investors a way of judging the value of companies.