Rough set prediction model on corporate financial crisis application

碩士 === 嶺東科技大學 === 資訊管理系碩士班 === 106 === The most important managerial economics target is company sustainable management and keep competing. Therefore, business operators must possess explicitly strategy then business performance, financial crisis reflect on financial statements. This research is bas...

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Bibliographic Details
Main Authors: Yi -Chiao Lin, 林義喬
Other Authors: Teoh -Hia Jong
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/2bs42g
Description
Summary:碩士 === 嶺東科技大學 === 資訊管理系碩士班 === 106 === The most important managerial economics target is company sustainable management and keep competing. Therefore, business operators must possess explicitly strategy then business performance, financial crisis reflect on financial statements. This research is based on the samples of financial variable and non-financial variable from listed company and unlisted companys, they are from 2003 to 2016. The research applies rough set exploration system (RSES) to construct financial distress prediction models to find out crucial core attributes, and applies to this model to prove the financial distress prediction accuracy, in order to achieve the best accuracy rules and annual of financial prediction crisis. To analysis the omen of financial distress, a company may occur for business managers, investors, creditor and financial institutions to make availably decision. This research collects twenty-four attributes, which contains twenty-one financial rates attributes and three non-financial attributes (company seniority, changing accounting firm within three years, and is it top four accounting firm). Finally, the empirical results of this research are compares with each other to find out the best predict correct rate annual and rules.