The impact of ISO/TS16949 verification on financial performance and risk

• Main Authors: Chao-Ching Wu, 吳昭慶
• Other Authors: Jen-Sin Lee
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/21339517665913642346

碩士 === 義守大學 === 管理學院碩士班 === 98 === In the face of customer demand and the global competitive environment, required to pass and get certified to maintain the growth advantage. TS-2 is a unified quality management standards, eliminate duplication of processes and audits on behalf of their automotive industry quality system standards of the essence. However, Taiwan''s auto parts manufacturing and related industries (electronic components industry, electrical industry, optical industry, semiconductor industry) accounts for about 85% ~ 90% of the world''s deputy plant market components, so bound TS-2 quality certification in Taiwan automotive related industries a huge impact. This article focuses on the industry to obtain certification, its financial performance and risk circumstances change. And in the empirical event study of the industry to obtain certification before and after the TS-2 year changes in financial performance and risk. The results showed that (1) certified most of the financial performance after a significant upgrade. (2) the risk of obtaining certification is not unique, but significant market risk in the electronic components industry and the motor industry has decreased significantly. (3) obtain certification of the industry and the industry is not certified compared to the unique risks of electronic parts and components industry decreased significantly after obtaining certification, other industries are not significant, in terms of market risk, market risk, only the motor industry is significantly lower than The EITC is not certified, the rest is not significant. Provided to investors in this or whether the evaluation by management and as a reference.