Summary: | 碩士 === 國立交通大學 === 管理學院經營管理學程 === 103 === This study analyses the factors affecting accounts receivable from listed and OTC companies of biotech medical industry as of the year end 2013 in Taiwan. In the analysis of the factors affecting the amount of accounts receivable, the result shows that net sales and turnover days of accounts receivable have a positive and significant relationship with the amount of accounts receivable. As we divided the samples into two groups using the occurrence of global financial crisis, the slope of the relationship between net sales, turnover day and accounts receivable increased after the financial crisis. In the analysis of the factors affecting the quality of accounts receivable, the result shows that accounts receivable and net sales have a positive and significant relationship with the allowance for bad debts. As we divided the samples into two groups using the occurrence of global financial crisis, the slope of the relationship between accounts receivable, net sales and allowance for bad debts decreased after the financial crisis. As we divided the samples by their business efficiency, the slope was smaller in the companies with better business efficiency.
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