英文摘要 |
This paper primarily uses statistical methods to establish financial early-warning models that make it possible to predict in advance the probability of a company experiencing financial distress. In its empirical analysis, this study attempts to use financial ratios , consider 28 variable to analyze 2006-2008 years the public listed data of cupboard company value of Taiwan, and the present study uses the (K-S tests), and (M-U tests) and Logit regressions model. Findings, on different economic situations, influence the achievement result of the company have financial structure, solvency, operating performance, profitability, and cash flow indicators. EPS can predict the achievement result of the company performance. To raise debt ratio can improve ROE and company performance. To raise equity turnover and total assets turnover can increase operating performance. The paper is useful to researchers or practitioners who are focused on financial risk management and financial forecasting. |