教師資料查詢 | 類別: 期刊論文 | 教師: 倪衍森 NI, YEN-SEN (瀏覽個人網頁)

標題:Evaluating Overseas Convertible Bonds from Financial Statements Using Five Forces Analysis
學年103
學期1
出版(發表)日期2014/12/01
作品名稱Evaluating Overseas Convertible Bonds from Financial Statements Using Five Forces Analysis
作品名稱(其他語言)
著者Yu-Lu Liao; Yen-Sen Ni
單位
出版者
著錄名稱、卷期、頁數International Journal of Electronic Business Management 12(4), pp.247-255
摘要We measure the financial performance of overseas convertible bonds according the analysis of five forces retrieved from financial statements, including the current ratio, debt ratio, asset turnover ratio, net profit ratio, and P/E ratio, as convertible bonds are occasionally issued by high-tech firms for raising funds in Taiwan. By using the evaluation method called technique for order preference by similarity to ideal solution (TOPSIS), we reveal the firms with superior performance using a limited sample, unlike the other approaches adopted in finance. We argue that this study will contribute to the existing literature by presenting persuasive results using limited samples, which is rarely explored in the relevant literature.
關鍵字Performance Evaluation;Overseas Convertible Bonds;TOPSIS
語言英文
ISSN1728-2047
期刊性質國內
收錄於
產學合作
通訊作者Yu-Lu Liao
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
相關連結
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