English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92604/122928 (75%)
Visitors : 26751481      Online Users : 347
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64005
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64005


    Title: 財務報表重編與資金成本
    Other Titles: Accounting Restatements and Cost of Equity Capital
    Authors: 林宗輝;周玉娟;戚務君
    Lin, Tzong-Huei;Chou, Yu-Chuan;Chi, Wu-Chun
    Contributors: 會計系
    Keywords: 財務報表重編;資金成本;Fama-French三因子模型
    accounting restatements;cost of capital;Fama-French three-factors model
    Date: 2012-06
    Issue Date: 2014-02-19 15:15:46 (UTC+8)
    Abstract: 本文利用Fama-French三因子模型檢視財務報表重編與企業權益資金成本之關聯性。實證結果顯示,財務報表重編會提高企業的權益資金成本。除此之外,研究結果亦顯示,若財務報表重編對損益金額影響愈高,則資金成本的負面影響愈大。
    This study examines the association between accounting restatements and firms' cost of equity capital. Using the Fama-French three-factors model, we find a significantly positive relationship between the restatement risk factor and the returns after controlling for the market, size, and book-to-market ratio. The results imply that restatements lead to a higher cost of equity capital. In addition, we also find that the greater the difference between the restatement amount and the original amount, the greater the effect on the cost of equity capital.
    Relation: 中山管理評論, 20(2), 533-567
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    533567.pdf1152KbAdobe PDF555View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback