A comparison of the default risk between the credit loans certified by external accountant and those reported in taxes form:An example from fourteen branch banks in charge of medium and small business loans.
| Autor: | Yen-tong Chou, 周晏彤 |
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| Rok vydání: | 2012 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 100 This study aims to explore the empirical experiences on the related influential factors of credit default risk on finance and tax compliance provided by national banks to the middle and small-sized enterprises. The data were collected from one of the domestic commercial banks and the samplings were accumulated from March 2006 to March 2007. There are files from five seasons for credit reference and establishing criteria for credit. From a total of 4760 cases of conforming loans, 3707 were normal interest receivable cases which is about 78%, and 1053 were non-normal interest receivable cases, accounting for about 22%. Based on the financial variables, the predicting model of financial crises was constructed and logistic regression analysis was applied in order to analyze the finance and tax compliance provided to the middle and small-sized enterprises, as well as the predictable capability regarding the incidence of financial crises after adding twelve models formed by financial variables. Consequently, the statistics show low default ratios of finance and tax compliance. In general, the goodness of fit in the entire model is not very significant. The test of significance with regard to the financial variables is not all significant. As a result, the financial report has a window dressing effect and the evaluation of standard criteria for credit cannot be made either by finance compliance or tax compliance alone. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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