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題名：演化式類神經網路在企業危機診斷上之應用--智慧資本指標的考量
書刊名：臺大管理論叢
作者：邱志洲／簡德年 引用關係／高淩菁
作者(外文)：Chiu, Chih-chou／Chien, Te-nien／Kao, Ling-jing
出版日期：2004
卷期：14:2
頁次：頁1-22
主題關鍵詞：企業危機；智慧資本；鑑別分析；類神經網路；Intellectual capital；Enterprise distress diagnosis；Discriminant analysis；Neural networks
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(2) 專書(1) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:89
  • 點閱點閱:48
近年來，由於整體經濟環境的快速變遷，造成企業發生財務危機的可能性隨之逐年增加，因此，建立一個有效的企業危機診斷模式，是當前學術界與實務界相當重要的課題之一。本研究利用整合鑑別分析與類神經網路的兩階段建構模式方法，建構企業危機診斷分類模型。此外，在探討企業危機的衡量指標上，本研究除了參考一般傳統財務性指標外，亦加入了智慧資本指標，希望能藉由更完整多元的企業資訊，來幫助企業本身評估其自我的真實價值，並做出正確的決策。本研究經由理論與文獻的探討，建立了新的企業危機診斷模式，在經過實證的結果發現，經由鑑別分析方法針對所考量之衡量企業危機指標進行分析，得知企業經常失敗的原因，除了受到傳統財務構面指標的影響外亦受到智慧資本構面指標的影響。此外，有關整合鑑別分析與類神經網路方法所建構之企業危機診斷模式亦能確實有效的降低企業危機診斷的誤判情況，是以無論在學術研究或實務工作上，實有其相當之助益。
In these few years, the rapid change of global economic environment has increased the occurrence possibility of financial distress. Therefore, to build up an appropriate finanical distress diagnosis model has become a very important task in industry. The objective of the proposed study is to investigate the performance of enterprise distress diagnosis by integrating the artificial neural networks with discriminant analysis technique. In addition to the financial capital indicator, the intellectual capital (IC) indicator is also included in the model to measure the assets of companies. The results from the present study indicate that the proposed combined approach predict much accurate and converge much faster than that the conventional neural network approach. In the other words, a neural network takes a long time to achieve an accurate result without a good initial estimate from discriminant analysis approach. Moreover, we find out that the diagnostic correctness of enterprise distress is significantly influenced by both traditional financial indicators and IC indicatiors.
期刊論文
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2.Joia, Luiz Antonio(2000)。Measuring intangible corporate assets: Linking business strategy with intellectual capital。Journal of Intellectual Capital，1(1)，68-84。  new window
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7.Davies, P. C.(1994)。Design issues in neural network development。Neuro Vest Journal，2(5)，21-25。  new window
8.Vellido, Alfredo、Lisboa, Paulo J. G.、Vaughan, J.(1999)。Neural networks in business: A survey of applications (1992-1998)。Expert Systems with Applications，17(1)，51-70。  new window
9.Kim, J. C.、Kim, D. H.、Kim, J. J.、Ye, J. S.、Lee, H. S.(2000)。Segmenting the Korean Housing Market Using Multiple Discriminant Analysis。Construction Management & Economics，18(1)，45-54。  new window
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17.Salchenberger, L. M.、Cinar, E. M.、Lash, N. A.(1992)。Neural Networks: A New Tool for Predicting Thrift Failures。Decision Sciences，23(4)，899-916。  new window
18.Zhang, Guoqiang、Patuwo, B. Eddy、Hu, Michael Y.(1998)。Forecasting with artificial neural networks: the state of the art。International Journal of Forecasting，14(1)，35-62。  new window
19.Hornik, Kurt、Stinchcombe, Maxwell、White, Halbert(1989)。Multilayer Feedforward Networks Are Universal Approximators。Neural Networks，2(5)，359-366。  new window
20.Kaplan, Robert S.、Norton, David P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review，74(1)，75-85。  new window
21.Chung, H. M.、Gray, P.(1999)。Special Section: Data Mining。Journal of Management Information Systems，16，11-16。  new window
22.Malhotra, M. K.、Sharma, S.、Nair, S. S.(1999)。Decision making using multiple models。European Journal of Operational Research，114，1-14。  new window
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25.Sanchez, M. S.、Sarabia, L. A.(1995)。Efficiency of multi-layered feed-forward neural networks on classification in relation to linear discriminant analysis, quadratic discriminant analysis and regularized discriminant analysis。Chemometrics and Intelligent Laboratory Systems，287-303。  new window
學位論文
1.林文修(2000)。演化式類神經網路為基底的企業危機診斷模型︰智慧資本之應用(博士論文)。國立中央大學。new window  延伸查詢new window
2.陳肇榮(1983)。運用財務比率預測企業財務危機之實證研究(博士論文)。國立政治大學。new window  延伸查詢new window
3.黃宛華(1999)。資訊服務業智慧資本之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
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3.(1998)。SPSS 1997 - Statistic Modeling for Windows 95/ 98/ NT。SPSS 1997 - Statistic Modeling for Windows 95/ 98/ NT。New York, NY：SPSS Inc.。  new window
4.Edvinsson, L. and Malone, M. S.,(1997)。Intellectual Capital。Intellectual Capital。New York, NY：Harper Collins Publishers, Inc.。  new window
5.Roos, J.、Roos, G.、Dragonetti, N. C.、Edvinsson, L.(1997)。Intellectual Capital: Navigating the New Business Landscape。New York：New York University Press。  new window
6.Cooper, D. R.、Emory, C. W.(1995)。Business Research Method。Chicago, IL：Richard D. Irwin。  new window
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8.Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York：Bantam DoubIeday Dell Publishing Group, Inc.。  new window
9.Sharma, Subhash(1996)。Applied Multivariate Techniques。John Wiley & Sons, Inc.。  new window
10.Sveiby, Karl Erik(1997)。The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets。San Francisco, California：Berrett-Koehler Publishers, Inc.。  new window
11.陳隆麒(1992)。現代財務管理--理論與應用。臺北：華泰書局。  延伸查詢new window
12.Freeman, James A.、Skapura, David M.(1992)。Neural networks algorithms, applications, and programming techniques。Addison-Wesley Publishing Company。  new window
13.Berry, Michael J. A.、Linoff, Gordon S.(1997)。Data Mining Techniques for Marketing, Sales and Customer Support。John Wiley & Sons, Inc.。  new window
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