紡織公司匯率曝險之個案研究-以儒鴻企業為例

NCUIR > School of Management at National Central University > enterprise resource planning of Optics and Photonics > Electronic Thesis & Dissertation > Item 987654321/86401

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Title:	紡織公司匯率曝險之個案研究-以儒鴻企業為例
Authors:	陳恩瑞;Chen, En-Jui
Contributors:	會計研究所企業資源規劃會計碩士在職專班
Keywords:	匯率曝險;紡織;儒鴻
Date:	2021-07-23
Issue Date:	2021-12-07 12:43:51 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究主要針對台灣紡織產業龍頭—儒鴻企業(股)公司，探討匯率曝險對公司的營業收入、個股股價及每股盈餘之影響程度。本文採用個案迴歸分析方式進行，所使用分析軟體採用RStudio來進行相關預測分析，期間為2008/Q1~2020/Q3共計51季度，將其各季度資料進行水準值及變動率的簡單及複迴歸分析預測。　　實證結果顯示，研究期間匯率對營業收入、個股股價、每股盈餘做實證迴歸分析，結果為不顯著，可能伴隨原因是自2008年金融海嘯爆發後，國內大型企業開始有了危機意識，紛紛都提高使用衍生性金融商品的部位，因此而降低了匯率變動時所造成帶來的損失。另一個伴隨著可能原因，資料收集期間及考量不夠廣範，其它應考慮因素未即時考量進來，此部份有待進一步研究，可再調整增加期間樣本數及變數，以達到具有參考價值的預測依據。;This research is aimed at Taiwanese textile industry Eclat Company, and explores the impact of exchange rate exposure on the company′s operating income, stock price and earnings per share. This article uses RStudio to carry out relevant forecasting and analysis. The period is from 2008/Q1 to 2020/Q3, a total of 51 quarters, and the data is subjected to multiple regression analysis and forecasting of level value and rate of change. 　　The regression empirical results are not significant. The possible reason is that after the outbreak of the financial tsunami in 2008, companies began to have crisis awareness and increased the use of derivative financial products, thus reducing the losses caused by exchange rate changes. On the other hand, the data collection is not enough, and other factors are not taken into consideration immediately. Further research is needed to achieve a forecast basis with reference value.
Appears in Collections:	[enterprise resource planning of Optics and Photonics] Electronic Thesis & Dissertation

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