The First Step Screening To The Judgment Of Corporate Reorganization With Gross Margin.

• Main Authors: Chi-HsiangYang, 楊祺祥
• Other Authors: Hsuan-Chu Lin
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/42600529284508199731

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === The objective of this study is to explore how a company can apply for corporate reorganization from the courts when the company encounters an operation crisis. According to regulations in Taiwan’s Company Act, rehabilitation from reconstruction is an abstract and uncertain concept. Whether every corporate reconstruction application case must complete the entire review process is still a question. Considering that corporate reorganization cases have a high degree of business professionalism, and that legal resources are limited, a review mechanism for initial screening should be established. In this study, different regression analysis were used to analyze corporate reorganization judgments of different courts in Taiwan from 2000 to 2015, as well as existing corresponding financial data or the reconstructed companies. This study referenced the gross margin observation method proposed by Chuang (2006) as part of the initial screening. The empirical results showed that significant effects could not be obtained. That is, the building of an initial screening mechanism for corporate reorganization will require verification with other variables.