| Summary: | 碩士 === 靜宜大學 === 會計學系 === 106 === We use 86 biotechnology companies listing on TWSE and OTC from Jan. 1, 2010 to Sep. 30, 2016 as the empirical samples to study the relationship between “credit risk index” and “financial pressure warning”. By using discriminant analysis method, the empirical results show that: (1) 21 companies, actual and forecast credit risk are consistency in credit risk classification. (2) 30 companies, actual and forecast credit risk are consistency in financial pressure warning. (3) There are 9, 11 variables of credit risk classification and financial pressure warning significantly affect on credit risk, respectively. (4) There are 65.64% and 73.65% of credit risk classification and financial pressure warning significantly affect on credit risk, respectively.
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