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題名:銀行授信客戶之風險評估
書刊名:中山管理評論
作者:陳錦村 引用關係
出版日期:1995
卷期:3:4
頁次:頁1-23
主題關鍵詞:信用風險因素分析工商貸款銀行管理信用評等Credit riskFactor analysisCorporate loanBank managementCredit rating
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(5) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:6
  • 點閱點閱:53
  本研究以金融聯合徵信中也企業財務資料檔中的授信企業為研究對象,研究期間長達七年。文中所探討之信用風險評估問題,至少獲致下述四點研究上的突破:  1.利用國內最大之財務資料庫,擬定而成二十二種財務比率的六個績效等級範圍,對銀行授信規範或準則之頒布提供相當有助益的客觀標準。  2.根據因素分析結果,給予各財務比率客觀、科學的權數,以反映其對信用風險高低的影響力。  3.有系統地驗證財務比率之分配型態,並對非常態分配之財務比率,尋求一合理可行的績效評估方法。  4.建構而成之信用風險評估模式,除可用以區分呆帳、催收、逾期與正常授信客戶,其績效評分是可用來反映授信客戶與總體指標、產業環境及企業屬性之關係,為一兼顧授信改革與策略評估的計量模型。
  This is a five years long study on the credit firms drawn out from the business financial data files of the Joint Credit Inquiry Center of the Finance Industry. Models have been constructed in this study through factor analysis for forecasting and eva1uating the credit risks from the various kinds of credit clients. Empirical results show that in terms of accuracy and discriminating capabilities, evaluating models of credit risk are significantly superior to the conventionally used methods.
期刊論文
1.Ou, Jane A.、Penman, Stephen H.(1989)。Financial statement analysis and the prediction of stock return。Journal of Accounting and Economics,11(4),295-329。  new window
2.Barnes, P.(1982)。Methodological Implications of Non-Normally Distributed Financial Ratios。Journal of Business Finance and Accounting,9,51-62。  new window
3.Bedingfield, J.、Reckers, P.、Stagliano, A. J.(1985)。Distributions of Financial Ratios in the Commercial Banking Industry。Journal of Financial Research,77-81。  new window
4.Deakin, E. B.(1976)。Distribution of Financial Accounting Ratios. Some Empirical Evidence。Accounting Review,51,90-96。  new window
5.Ezzamel, M.、Cecilio, M. M.、Beecher, A.(1987)。On the Distributional Properties of Financial Ratios。Journal of Business Finance and Accounting,14,463-482。  new window
6.Katz, S. K.、Lilien, S.、Nelson, B.(1985)。Stock Market Behavior Around Bankruptcy Model Distress and Recovery Predictions。Financial Analysts Journal,70-74。  new window
7.Kolari, J.、McInish, T. H.、Saniga, E. M.(1989)。A Note to the Distribution Types of Financial Ratios in the Commercial Banking Industry。Journal of Banking and Finance,13,463-471。  new window
8.So, J. C.(1987)。Some Empirical Evidence on the Outliers and the Non-Normal Distribution of Financial Ratios。Journal of Business Finance and Accounting,14,483-496。  new window
9.Watson, C. J.(1990)。Multivariate Distributional Properties, Outliers, and Transformation of Financial Ratios。Accounting Review,65(3),682-695。  new window
10.陳錦村(19940300)。商業銀行財務比率之特性分析。基層金融,28,47-87。  延伸查詢new window
11.Tam, Kar Yan、Kiang, Melody Y.(1992)。Managerial Applications of Neural Networks: The Case of Bank Failure Predictions。Management Science,38(7),926-947。  new window
12.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
會議論文
1.Odom, M. D.(1989)。A Neural Network Model for Bankruptcy Prediction。IJCNN-89,163-168。  new window
2.陳錦村(1992)。商業銀行經營績效評估模式之建立:模擬方法。證券金融市場理論與實務研討會,國立中山大學管理學院財務管理系所 (會議日期: 民國81年12月12、13日),719-754。  延伸查詢new window
3.Cheung, Joseph K.、Wu, Anne(1994)。The Association Between Ratios and Prices for Firms on The Taiwan Stock Exchange。The First International Conference on Contemporary Accounting Issues,(會議日期: January 6-9 1994)。Taiwan, R.O.C.:Graduate School of Accountancy National Cheng University。6-9。  new window
研究報告
1.陳錦村(1993)。商業銀行經營績效評估模式之建立:模擬方法 (計畫編號:NSC81-0301-H-008-512)。  延伸查詢new window
學位論文
1.洪榮華(1993)。臺灣地區股票上市公司盈虧預測模式之建立與其資訊價值之研究(博士論文)。國立政治大學。new window  延伸查詢new window
2.邱玉玫(1992)。運用財務報表分析預測股票超額報酬率之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Barnett, V. D.、Lewis, L.(1978)。Outliers in Statistical Data。John Wiley & Sons。  new window
2.林煜宗(1983)。現代投資學:制度、理論與實證。臺北:三民書局。  延伸查詢new window
3.Cochran, W. G.(1963)。Sampling Techniques。New York:John Wiley and Sons。  new window
4.Foster, George(1986)。Financial Statement Analysis。New Jersey:Prentice-Hall International。  new window
單篇論文
1.So, J. C.(1985)。Further Empirical Examination of the Distribution of Financial Ratios: Lognormal, Gamma or Stable Paretian?。  new window
 
 
 
 
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