本研究在探討恐怖攻擊事件會對發生地區周邊公司之信用評等的影響。本研究主張恐怖攻擊對企業經濟的衝擊影響重大，對企業的經濟影響主要體現在以下三個方面：1.恐怖攻擊可能會導致企業的生產和供應鏈中斷，使企業無法生產和銷售產品。2.恐怖攻擊也可能會導致企業資產損失，造成企業巨大財務壓力。3.恐怖攻擊會對市場信心產生負面影響。本文利用由 2002 年至 2014 年的 8,300 個公司年度觀察值，實證結果顯示，公司所處位置遭受恐怖攻擊，其信用評等會較低；再者，恐怖攻擊對信用評等的負面影響對於投資等級的公司較為明顯。本文研究成果預期對信用評等建模感興趣的人有所助益。

This study explores whether and how terrorist attacks affect the credit ratings of companies. Prior literature has found that terrorist attacks have a significant adverse impact on the fundamentals and growth of companies, and they can cause companies to suffer economic losses. The economic impact of terrorist attacks on enterprises is mainly reflected in the following three aspects: 1. Terrorist attacks may disrupt the production and supply chains of enterprises, making them unable to produce and sell products. 2. Terrorist attacks may also lead to the loss of corporate assets, causing huge financial pressure on the company. 3. Terrorist attacks will have a negative impact on market confidence. Using a sample of 8,300 company-year observations from 2002 to 2014, the empirical results show that the company's location is subject to terrorist attacks, and its credit rating will be lower.

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陳金美，2021。顧客滿意度與信用評等之關聯性研究。成功大學管理學院高階管理碩士在職專班(EMBA)論文。
簡子翔，2022。企業異常避稅行為與信用評等。成功大學會計研究所碩士論文。
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