| Summary: | 碩士 === 萬能科技大學 === 資訊管理研究所在職專班 === 106 === In Taiwan’s securities market, retail investors account for a large proportion. But the investment public often suffers from wrong investment due to wrong investment information and information mismatch, and often suffers heavy losses. Earnings per share is the final performance of the company's profitability and is often one of the reference factors used by investors to adjust their investment decisions. The purpose of this study is to find a financial ratio that is closely related to earnings per share so that investors can make their investment decisions by this reference in the future.
In order to take into account the investors' access to forecast information, this study obtained the financial ratio analysis data of listed companies in the five years after the implementation of IFRSs (2013~2017) through public information observatories, and used the stepwise regression analysis to study the variables. The Giss regression analysis establishes the profit model to forecast company whether it gains profit or not. The empirical research results show that the profit model established by the paired sample and the elimination of the significant level independent variable has the highest overall prediction accuracy. The three ratios of the current ratio (%), real estate, plant and equipment turnover (times), and return on assets (%) used in the model have a strong relationship with the company's profitability.
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