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應收帳款風險之因子分析-以外商半導體公司為例 / Factors Analysis of the Risk of Accounts Receivable: An Example of the Foreign Semiconductor Company

Authors
  • LIU, FANG-PING
Publication Date
Aug 01, 2017
Source
FirstTech Institutional Repository
Language
Chinese
License
Unknown

Abstract

[[abstract]]本研究主要分析台灣中小企業的外商半導體公司的應收帳款風險的影響因子,並應用卡方檢定與二元羅吉斯迴歸分析與觀察期間為2013至2016年。經由實證研究結果顯示,在卡方檢定中達到具有統計上的顯著,包括:客戶公司資本額、客戶公司員工數量、交易年份以及交易月份,同時於二元羅吉斯迴歸結果中,發現顯著的變數分別有客戶所在區域、客戶公司員工數量、付期45天與付期75天,其中正向關係的變數為客戶所在區域以及客戶公司員工數量,存在負向關係的是付期45天與付期75天。 / [[abstract]]Thisempiricalintroducesamodeloftheriskofaccountsreceivableusingchi-squaretestandbinarylogisticregression.Theresultsindicatethatthesevariablesincludedinthechi-squaretestmodel,amountofcapital,numberofemployees,tradingyearandmonthweresignificantlydifferent.Inbinarylogisticregressionmodel,thelocatedinAsia,numberofemployees,45-day’spayperiodand75-day’spayperiodweresignificantlydifferentwhichshowedthattheseresultsalsoprovidethattheriskofaccountsreceivablearepositivelyassociatedwiththelocatedinAsiaandnumberofemployeesandnegativelyrelatedwith45-day’spayperiodand75-day’spayperiod.

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