政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/84420

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113822/144841 (79%)
Visitors : 51791863 Online Users : 175

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/84420

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/84420

Title:	我國上市公司資本支出增額資訊內涵之研究 The Incremental Information Content of Capital Expenditures of Taiwan Listed Companies
Authors:	曹壽民 Tsaur, Shaw-Min
Contributors:	鄭丁旺 Cheng, Ting-Wong 曹壽民 Tsaur, Shaw-Min
Keywords:	盈餘資本支出股票報酬狀態空間模型資本支出反應係數 earnings capital expenditure stock returns state space model capital expenditure response coefficient
Date:	1998
Issue Date:	2016-04-14 13:57:58 (UTC+8)
Abstract:	本文旨在探討我國上市公司除了盈餘外，資本支出是否具有增額資訊內涵。研究內容分為兩個部份，第一部份在使用狀態空間樣型探討資本支出是否有助於預測未來盈餘；第二部份根據本文推導之模式探討資本支出資訊與股標報酬之關聯。〔分為年度研究與長期研究（兩年及三年）兩個部份〕。研究結果發現： This study aims to examine the incremental information content of capital expenditures of Taiwan listed companies. Taiwan listed companies generally have intensive capital expenditure rather then research and development costs in order to sustain the growth of their performance. Thus, this study suspects that the level of capital expenditures could help predict future earnings upon which capital expenditure could incrementally explain the earnings/return relationship. Empirically, this study first investigates the relationship between current capital expenditure and future earnings. Second, in order to select the optimal earnings/return windows, this study simulates the returns window for large and small firms over various long windows. Third, this study extends Collins and Kothari (1989) and Feltham and Ohlson (1995) to investigate whether the capital expenditure would contain an incremental information content in terms of earnings/return relationship. The findings of this study can be summarized as follows.
Description:	博士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002000652
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

Files in This Item:

There are no files associated with this item.

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 Copyright Announcement

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。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

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。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback