| Summary: | 碩士 === 國立交通大學 === 管理學院碩士在職專班管理科學組 === 98 === The thesis mainly studies the impact on the performance of Taiwan electronic business after the revision SFAS 10 implemented. It takes items on the financial statements of Taiwan IPO enterprises before and after the revision SFAS 10 implemented as research samples. This investigation chooses 754 enterprises by standard protocol and takes 1508 statistics as the research object and uses descriptive statistics and builds multiple regression models to do empirical research. Items on the financial statements, which affected by the revision SFAS 10, are selected as independent variables. Net profit margin, ROE and ROA are selected as dependent variables, scale and industry sector as control variables to explore the impact on the performance of Taiwan electronic business.
The study finds the relationship between the revision SFAS 10 and items on the financial statements. Stock cost and stock loses are significantly and negatively related to net profit margin, ROE and ROA. This shows these variables affect the business profit ability. However, sales cost is a negatively related to net profit margin, ROE and ROA, but not significantly. Also, there is a direct but inconsiderable relationship between stock turnover rate and net profit margin, ROE and ROA. As for control variables, the scales are not directly and greatly related with ROE and ROA, this indicates that the profit ability of big enterprises is not better than that of small ones. Moreover, the relationship of industry sector between net profit margin, ROE and ROA is significant. Thus, the revised SFAS 10 affects substantially on certain industry.
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