Factors Analysis of the Risk of Accounts Receivable: An Example of the Foreign Semiconductor Company

• Main Authors: LIU,FANG-PING, 劉芳萍
• Other Authors: LAI,LI-HUA
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/u8mk7t

碩士 === 國立高雄第一科技大學 === 風險管理與保險系碩士專班 === 105 === This empirical introduces a model of the risk of accounts receivable using chi-square test and binary logistic regression. The results indicate that these variables included in the chi-square test model, amount of capital, number of employees, trading year and month were significantly different. In binary logistic regression model, the located in Asia, number of employees, 45-day’s pay period and 75-day’s pay period were significantly different which showed that these results also provide that the risk of accounts receivable are positively associated with the located in Asia and number of employees and negatively related with 45-day’s pay period and 75-day’s pay period.