A Study of the Default Factors for Small and Medium Enterprise Loan-an Example of C Bank in Taiwan

• Main Authors: Mei-chin Wang, 王美琴
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/25382350912474343121

碩士 === 逢甲大學 === 保險所 === 95 === This thesis aims to evaluate which of these financial ratios and non-financial facotors are main default factors and the relationship between financial crisis. We apply the logistic regression statistical methodology to test the default factors. All of the data come from an example C bank in Taiwan. Major research findings include：The more distinctive non-financial ratios are the kind of industry and the ratio of outstanding loan. In the industry ,the more distinctive industry kind is construction industry. The higher ratio of outstanding loan, the lower financial crisis. There are five financial ratios could effectively tell default and normal enterprises which are (1)ROE and ROA of three years before business failure(2)profit before taxes of two years before business failure(3)return on account receivable and frofit before taxes of one year before business failure. This research verify that there are window dressing on small and medium enterprises’ statement, and the financial factors are more distinctive than non-financial factors.