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系統識別號 U0026-2601201414062300
論文名稱(中文) 智慧資本與財務報表舞弊關聯性之研究
論文名稱(英文) The Research of the Association between Intellectual Capital and Fraudulent Financial Reporting
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 102
學期 1
出版年 103
研究生(中文) 劉育奇
研究生(英文) Yu-Chi Liu
學號 R87001286
學位類別 碩士
語文別 中文
論文頁數 55頁
口試委員 指導教授-黃華瑋
口試委員-周庭楷
口試委員-劉哲宏
中文關鍵字 知識經濟  智慧資本  財報舞弊  羅吉斯迴歸  舞弊預警模型 
英文關鍵字 knowledge-based economy  intellectual capital  earnings fraud  logistic regression  Fraud Warning Model 
學科別分類
中文摘要 隨著知識經濟時代的來臨,許多企業為獲取競爭優勢已不再侷限於傳統的有形資產,無形資產的重要性與日俱增,其中智慧資本成為企業的關鍵考量。此外,因經濟環境的快速變化,使得國內外公司相繼發生嚴重之財報舞弊案件,不但使自身財務及商譽遭受損害,也讓投資大眾對投資環境失去信心,嚴重影響股市的正常運作及社會經濟的安定。
以往傳統研究大都單純以企業財務性比率作為解釋變數進行模型探討,本研究採用羅吉斯迴歸(Logistic Regression)方法,於台灣上市(櫃)公司中,以一家舞弊公司配對約三家無舞弊公司之比例選取實證樣本,在財務資料的基礎上加入智慧資本,建構出整合傳統財務變數和智慧資本變數之財報舞弊預警模型,期望增進預測能力。經實證結果顯示加入智慧資本變數之財報舞弊模型預警準確度優良,模型穩定性強,適用於判斷舞弊之可能性。
研究建議將智慧資本指標納入預警模型之觀察變數中,相信對於企業財報舞弊預警有相當程度的貢獻。

關鍵字:知識經濟;智慧資本;財報舞弊;羅吉斯迴歸;舞弊預警模型

英文摘要 With the advent of the knowledge economy era , many enterprises to gain competitive advantage is no longer confined to the traditional tangible assets , the growing importance of intangible assets , including intellectual capital becomes the key considerations companies . In addition, due to the rapid changes in the economic environment , making domestic and foreign companies have been serious cases of fraud in the financial report , not only their financial and goodwill suffered damage , but also to the investing public to lose confidence in the investment environment has seriously affected the normal functioning of the stock market and socio-economic stability .
Most previous studies simply to traditional corporate finance ratios as explanatory variables the model discussed in this study using logistic regression (Logistic Regression) methods listed in Taiwan ( OTC) , and paired with a fraud company about three non- fraud company the proportion of positive samples selected , adding intellectual capital on the basis of financial information to construct the integration of traditional financial variables and the variables of intellectual capital earnings fraud warning model , expected to enhance the predictive ability . The empirical results show that adding intellectual capital model variables earnings warning fraud excellent accuracy , stability and strong model for the possibility of fraud judgment .
Research suggests that the observed variables intellectual capital indicators into early warning model , I believe that corporate earnings fraud warning for a considerable degree of contribution.









Keywords : knowledge-based economy ; intellectual capital ; earnings fraud ; logistic regression ; Fraud Warning Model
論文目次 第壹章 緒論........................1
第一節 研究動機與目的.................1
第二節 論文架構....................4
第貳章 文獻探討......................6
第一節 舞弊理論分析..................6
第二節 財務報表舞弊之定義與手法............11
第三節 國內舞弊預警的相關文獻探討...........15
第四節 智慧資本之意義.................17
第五節 假說......................22
第叁章 研究方法.....................24
第一節 實證模型與定義變數...............24
第二節 樣本選取與資料蒐集...............31
第肆章 實證結果與分析.................. 34
第一節 敘述性統計分析.................34
第二節 羅吉斯迴歸分析.................38
第伍章 研究結論與建議..................42
第一節 研究結論....................42
第二節 研究建議....................44
參考文獻.........................46
附錄...........................49

表目錄
表2-1舞弊三角定義....................10
表2-2智慧資本的定義...................20
表4-1樣本公司篩選說明表.................34
表4-2舞弊樣本公司年度分配表...............35
表4-3樣本公司產業分配表.................36
表4-4敘述性統計.....................37
表4-5羅吉斯迴歸分析結果.................41


圖目錄
圖1-1研究流程圖.....................5
圖2-1舞弊三角圖.....................9
圖2-2智慧資本概念圖...................21
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