TEJ Database

For all companies, there are two simple methods to increase their value, Revenue up and Cost down. While growth companies typically focus on revenue expansion, value companies often shift their focus to cost reduction, especially through optimizing their capital structure. By finding the optimal capital structure, companies can reduce their cost of capital, thus improving profitability.

Since the establishment in April 1990, TEJ (Taiwan Economic Journal) has devoted itself to building financial databases, focusing on providing basic information for investors in the security market. After 30 years of hard efforts, TEJ has now become one of the most representative financial database providers for Taiwan. Most of all, instead of sticking to the status quo, TEJ aligns with the current trends, and has successfully transformed into a financial full service consulting company. 

With National Taiwan University in turn this year, The Eleventh International Conference of the Journal of International Accounting Research (JIAR International Conference) is held at Regent Taipei Hotel on June 20 and 21. The conference focused on critical ESG issues, such as "How carbon pricing will affect a company’s financial conditions” and “The role that the board plays in ESG-related issues”.

As America continues to maintain a high-interest rate, the borrowing cost for companies still remains at a peak. However, compared to other bonds, bonds related to ESG enjoy a lower yield, but seldom do we see small or startup companies issue green bonds. This is because issuing green bonds requires the funds only to be used on certain ESG projects, which is normally not the primary goal for small and startup companies. Hence, a new type of bond, Sustainability-Linked Bonds, is created. In this article, we will briefly introduce the concept and principle of Sustainability-Linked Bonds.

In 2023, under inflation, high interest rates, and excessive inventory level, the demand for consumer electronics products weakened, resulting in a sustained decline in the panel industry. The touch panel sector also faced profit erosion due to competition. Consequently, touch panel manufacturers have been actively diversifying into new business areas, despite the impact still remains relatively low at present. This article will briefly outline Taiwan’s touch panel industry’s new business plans, progress, and the industry outlook for the first half of 2024.