A study on the accounting performance from ECB and GDR

摘要

The fund of a business may come from internal or external supporters. The modern fund system may be from the foreign financial markets. There are two fund systems operated by the business in Taiwan to get the fund from foreign financial markets. These are the European Convertible Bonds (ECB) and the Global Depository Receipt (GDR). Since 1988, the ECB and the GDR have been issued by the business in Taiwan, and growth very quickly. It is found that the effect of two systems need give more attention. In this study, the accounting performance from the ECB and the GDR is our focus. Including first, to get the financial statement of business has issued the ECB and The GDR with the periods from before to after the ECB and the GDR issued. This is the base data for analysis. Second to make the financial statement analysis is as the accounting performance. The ratio analysis will be used from the group of accounts. Third to evaluate the accounting performance of business to which they has issued the ECB and the GDR by the data mining techniques and statistical methods using. Fourth the conclusion and the discussion will be given. To do the data analysis result from the four parts, we chose data from the listed company (TSC) and the OCT listed company (OTC) in Taiwan.