期刊論文
| 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 | en |
| ISSN | 1728-2047 |
| 期刊性質 | 國內 |
| 收錄於 | EI |
| 產學合作 | |
| 通訊作者 | Yu-Lu Liao |
| 審稿制度 | 是 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106997 ) |