| Summary: | 碩士 === 中國文化大學 === 國際企業管理學系 === 100 === This research used the statistical methods to construct a logistic finanacial early-warning models on information and communication industry. The finanacial early-warning model predicted in advance the probability of financial risk attacking information and communication companies. We chose out the significant variables as key indicators of corporate performance from the 32 variables of Taiwanese companies, including 28 financial ratios and 4 non-financial ratios variables. Findings, the key performance indicators were the financial structure, the solvency, the operating performance, the profitability, the cash flow and the corporate governance. Empirical results suggested the companies reducing the liquidity ratio, the ROA and the retention ratio to meet the margin of safety for assets realization loss. It could improve the profitability by reducing the operating expenses, the interest expense and the selling cost. To increase the own funds ratio, the equity turnover, the cash flow adequacy ratio, the ROS, the after tax margin, and establishment of independent directors and supervisors, all could enhance the corporate governance mechanism. Implications, if the information and communication companies could be reduced the operating expenses and the interest expense, and establishment of independent directors and supervisors, then those would enhance the profitability and corporate governance mechanism.
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