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題名:類神經模糊專家系統在訴訟預警模型之應用:以公司治理觀點
書刊名:會計評論
作者:林昱成林金賢 引用關係陳雪如 引用關係莊家豪
作者(外文):Lin, Yu-chengLin, Chin-shienChen, Hsueh-juZhuang, Jia-hao
出版日期:2007
卷期:44
頁次:頁95-126
主題關鍵詞:類神經模糊專家系統訴訟預警公司治理Neuro-fuzzy expert systemLitigation warningCorporate governance
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(6) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:11
  • 點閱點閱:62
本研究著眼於以公司治理觀點,來建構類神經模糊專家系統之訴訟預警模式,藉以輔助審計人員判斷受查客戶之風險程度,並進一步瞭解風險之由來。以傳統的羅吉斯迴歸作為類神經模糊專家系統解釋與預測績效的比較基準。實證結果發現,類神經模糊相較於傳統預測工具能提供較高的預測準確度、檢定力與資訊價值;而類神經模糊所提供的知識庫規則對變數間關係有更為細膩之描述,其有利於未來假設的更進一步驗證。
The main purpose of this study is to construct a litigation-presence warning model based on the corporate governance factors by applying neuro-fuzzy expert system. This fuzzy expert system can not only help the auditors evaluate the audit risks but also provide the reasons behind. Compared with the traditional used logit model, the proposed neuron-fuzzy model can provide more accurate prediction, testing power and information value. Besides, the relationship among the variables described in the knowledge base is much more elaborate than that contained in the logit model, which can be further pursued to do the hypothesis testing and theory building.
期刊論文
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會議論文
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研究報告
1.Wright, D. W.(1996)。Evidence on the Relation between Corporate Governance Characteristics and the Quality of Financial Reporting。University of Michigan。  new window
學位論文
1.呂素嬌(2001)。企業財務危機與監察人結構特性之研究(碩士論文)。國立臺北大學。  延伸查詢new window
2.吳孟達(1996)。審計人員內部控制判斷行為研究--類神經網路之應用(碩士論文)。國立臺灣大學。  延伸查詢new window
3.林家靜(2004)。公司治理、盈餘管理與投資人報酬之關連性研究(碩士論文)。國立政治大學。  延伸查詢new window
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圖書
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圖書論文
1.Tong, R. M.、Bonissone, P. P.(1984)。Linguistic solutions to fuzzy decision problem。Fuzzy sets and Decision Analysis。  new window
 
 
 
 
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