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 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 )