Analyze the profitability of Segment reporting for multinational enterprise

• Main Authors: WEN CHIOU HUANG, 黃紋秋
• Other Authors: Li He Long
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/99378908260229660002

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 96 === A procedure is Environment of international economy is unceasing vicissitude, will be able to cause the enterprises' business to face a bigger challenge. The enterprise is engaged in the international business would be possible to obtain more new opportunities than the domestic business, creates the competitive advantage and the establish organization ability of strategy in vicissitude environment, will be an important challenge to face the multinational enterprise. The multinational enterprise displays by the advanced specialized technology and the specific marketing ability frequently, but this is one kind of information and the strategy superiority of technical complementary. Sometimes, the economies of scale in researching and development, other activities on production or value chain could be the source of main superiority for multinational enterprise to surmount the domestic enterprise. Because the conclusion about scholar's research did not have consistent result, which causes this research to discuss segment reporting in multinational enterprise to its profitability displays positive correlation. This research not only considers the multinational enterprise, but also brings into with consideration of different industry, to try finding out the key factor which the influence the profitability of enterprise. This research takes Taiwanese listed company (excluded financial insurance industry) as the research object from year 92 to 95. After carried on hierarchical regression analysis, displays not different result at all. Experimental result: Only segment reporting in traditional of multinational enterprise in the year 92 to its profitability displays positive correlation. With the result of control variable as below, Sector asset growth and profitability displayed positive correlation. Operating Profit Margin、 net-profit margin、Return on Investment and ROE displayed positive correlation Return on assets、Earnings Per Share、Return on Investment and ROE displayed positive correlation. Earnings Per Share、Return on Investment and ROE displayed positive correlation. The multinational enterprise does not act as general company which can create bigger profitability, is priority to be important dispersing the management risk for some multinational enterprise, and facing the fast changing environment, is one kind of inevitable tendency to use multinational enterprise.