A Study of Establishment of Early Warning System of Financial Markets—as an Example for the Food Industry
| Autor: | Jing-Yu Yu, 游經諭 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 Nowadays, many companies has occurred the issue of accounting fraud. The events of tunneling company assets and market manipulations were manipulated by insiders. It caused the breach of contract, and a huge impact to stock market. This study was desired to forecast the company whether or not it becoming a crisis company, also to establish an effective financial crisis warning system. The participants of this study used the listed food industry company from the years 2011 to 2013 as the examples; 32 selected companies were (7 attention companies, 25 regular companies), the ‘TEJ Smart Wizard ‘(TEJ) was the main financial data in the selected variables; and utilized factor analysis to analyze 27 original variables to extract the factors as discriminant analysis; and year to differentiate the accuracy rates, then figure out which analysis model and year combination was the best warning mode. The results showed that, so as to discriminant analysis, the original variables and the previous years were the best accuracy rates, i.e. year of 2012, the Taiwan domestic food safety scandals might be the reason that disrupted the food industry’s early-financial statements. The recommendation of this study was the best financial warning mode was to use the original variables and combinations of data from the previous year to establish discriminant analysis mode. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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