本文首先利用事件研究分析法，檢視2008年第3季美國次級房貸金融風暴事件發生後，台灣地區電機機械產業12家樣本公司的營業收益，所受衝擊以及其復原狀況。然後，將樣本公司依四種不同的資本結構加以分類，比較各類別公司因應外來不利衝擊的表現。
縱橫資料分析結果顯示，對銀行授信依賴程度高的公司，其營收受到金融風暴的影響較小。擁有高股東權益比與高應付帳款比的公司，同樣享有因應金融風暴衝擊的能力。而對長期負債依賴性高的公司則易於受到金融風暴的負面影響。

Firstly, the use of event study analysis, view the third quarter of 2008 after the U.S. subprime mortgage financial crisis incident, Taiwan Electric Machinery Industry 12 samples of the company's operating income, which suffered from the impact and recover the situation. Then, the sample companies be classified according to four different capital structure, comparing each class of the company in response to adverse external shocks performance. 
Panel data analysis showed that the dependence on high bank credit company, its revenues have been less affected by the financial turmoil. Have a high equity ratio and accounts payable higher than companies enjoy the same response to the financial crisis shocks. The high dependence on long-term debt of the company is vulnerable to the negative impact of the financial crisis.

目錄
誌謝	        I
論文摘要內容	II
Abstract	III
第壹章  導論	1
第壹節  研究動機	1
第貳節 電機機械產業概況簡介	4
第參節 本文架構	7
第貳章 文獻回顧	8
第壹節  資本結構理論	8
第貳節  金融風暴衝擊的研究	12
第參節  本文研究方法	13
第參章 電機機械產業12家公司概況	15
第壹節 樣本公司簡介   	15
第貳節 金融風暴前後各樣本公司營收值變動情況	22
第參節 樣本公司財務結構概況	22
第肆章 實證研究方法與結果	23
第壹節 事件研究分析法與縱橫資料估計法	23
第貳節 本文資料來源與敘述統計	33
第參節 事件分析結果	40
第肆節 縱橫資料法估計結果	47
第伍章 結論	50
參考文獻	52
 
圖目錄
圖1-1中華民國間接金融與直接金融流量	3
圖1-2中華民國實質GDP成長率	3
圖4-1電機機械產業營業收益	35
圖4-2樣本公司實際值、預測值與異常值估計圖	43

表目錄
表1-1台灣地區機械工業發展簡介	5
表1-2電機機械產業鏈簡介	6
表3-1本研究之樣本公司簡介	15
表4-1本文統計資料定義與來源	34
表4-2臺灣地區電機機械產業12家公司營業收益基本統計值	37
表4-3臺灣地區電機機械產業12家公司四種財務結構比例(存量)	38
表4-4營業收益自我迴歸模型估計結果	41
表4-5實際值、預測值與異常值估計	45
表4-6事件影響假設檢定	46
表4-7營業收益縱橫資料模型估計結果	48

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