查詢結果分析
來源資料
頁籤選單縮合
題 名 | 臺灣公營製造業之財務評估模型=Finance Monitoring Model of Government-Owned Manufacturing Firms in Taiwan |
---|---|
作 者 | 杜玉振; | 書刊名 | 銘傳學刊 |
卷 期 | 8 1997.08[民86.08] |
頁 次 | 頁1-40 |
分類號 | 494.7 |
關鍵詞 | 財務比率; 因素分析; 穩定性; 分配型態與形狀; Pearson & Johnson分配模型; 多項式理論; Financial ratio; Factor analysis; Stability; Distribution type and shape; Pearson and Johnson distribution model; Polynomials; |
語 文 | 中文(Chinese) |
中文摘要 | 近來來,實證基礎之財務模型、模型長期之穩定性、及財務比率之分配特質等研 究,已在美國及英國引起相當之注意,然而,至今尚無文獻在財務比率之機率分配函數上著 墨。 本研究已發展一套利用財務比率去評估公司在產業間績效之實證模型。以十二家臺灣公營製 造業,在十六年度(1978-1993)之財務報表為原始樣本,經從中選取四十九個財務比率並 進行主要因素分析,得出一個包含六項財務比率類別的模型,經檢驗此模型在長期間具有穩 定性。與此模型相對應之六個顯著比率,其分配形狀均呈現非常態分配,分別為J形、偏態 、或一般形。其中財務比率機率分配函數之發展,可改良績效評比過程,對於公司管理有相 當助益。 |
英文摘要 | This paper develops a generalized empirical model using financial ratios for evaluating the performance of the firms in the industry. Using data from twelve government-owned manufacturing firms in Taiwan during the period 1978-1993, the financial patterns of six classifications are developed. The analysis identifies that these patterns are relatively stable over the empirical period even though the magnitude of many underlying ratios changed. Six major ratios are not normally distributed. which is consistent with prior studies. The distributions are either Jshaped, regular, or skewed. The probability functions of each major ratio developed in this study could help to refine the rating processes in performance evaluation. |
本系統中英文摘要資訊取自各篇刊載內容。