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- W781600217 abstract "Traditionally, researchers construct the financial distress model using “on-balance-sheet” financial ratios which may be manipulated by the managers prior to bankruptcy. Furthermore, the “off-balance-sheet” information is often overlooked by investors.Therefore, this study takes into account the financial ratios, derivatives hedging, earnings management of the discretionary accruals, and corporate governance to process empirical examination with logistic model. As well, we study whether a complementary relation exists between the use of discretionary accruals and derivatives for income smoothing in a financially distressed corporation. The result indicates that the derivatives hedging index has significantly negative effects on financial distress, but discretionary accruals and G-index have significantly positive effects. In addition, adding these variables to the model can enhance the predicting power and lower the sum of error rate. Moreover, there exists a complementary relation between the use of derivatives to hedge and the use of discretionary accruals to manage earnings." @default.
- W781600217 created "2016-06-24" @default.
- W781600217 creator A5080842997 @default.
- W781600217 date "2009-01-01" @default.
- W781600217 modified "2023-09-27" @default.
- W781600217 title "公司治理、盈餘管理、與衍生性商品避險之使用對財務預警模型影響之實證分析" @default.
- W781600217 hasPublicationYear "2009" @default.
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