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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85154


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85154


    Title: 現金增資期間融券行為之研究
    Authors: 羅順傑
    Contributors: 康榮寶
    羅順傑
    Keywords: 現金增資
    融券行為
    Date: 2001
    Issue Date: 2016-04-15 16:10:46 (UTC+8)
    Abstract: 本研究主要目的在探討，我國上市公司現金增資期間融券行為。現金增資是上市公司最重要的公司理財工具，其主要原因與法規制度設計有關。我國上市公司依規定，檢具公開說明書向證期會申請核准後，可進行現金增資。現金增資核准生效常常被投資人視為，證期會為公司經營及財務狀況背書，由於現金增資承銷價往往具有低估效果，所以投資人面臨是否參與現金增資投資決策時，往往視認購價與市價之差額大小，而不考慮公司的財務結構、經營狀況及未來遠景。我國現金增資除權日至增資股發放日相隔一段期間，即股東及投資人確定認購股數後仍無法立即處分認購股數，必須待增資股放發日後才能處分，換言之，參與認購的股東及投資人在此一期間將承擔認購額度之股價波動風險。因此，對於辦理現金增資公司前景存疑的老股東或投資人，會出脫手中持股或融券放空來降低持股成本，待增資股放發後進行融券回補。本研究主要目的乃探討現金增資除權日至增資股發放日之間和增資股發放後融券的變化，並進一步探討融券變化的意義。
    Reference: 中文部分
    朱家萱，1999，我國上市公司現金增資後經營績效之研究，國立中正大學會計研究所碩士論文。
    姚復章，1999，融券餘額與超額報酬關係之研究，國立中正大學經濟研究所碩士論文。
    陳建偉，1998，上市公司現金增資與營運績效變化關係之研究，國立交通大學管理科學研究所碩士論文。
    陳健榮，1999，成長及績效指標與現金增資股票價格反應關聯性之研究，國立台灣大學會計研究所碩士論文。
    劉宏彥，1998，上市公司現金增資前後經營績效改變之實證研究，國立台灣大學會計研究所碩士論文。
    英文部分
    Asquith, P. and L.K. Meulbroek. 1995. An empirical investigation of short interest. M.I.T Sloan School of Management and Harvard Graduate School of Business Administration 9 (September): 1-27.
    Beaver, William H., R. Clarke, and R. Wright. 1979. The association between unsystematic security return and the magnitude of earnings forecast errors. Journal of Accounting Research 17: 316-340.
    Collins, D. W., and S. P. Kothari. 1989. Variation in earnings response coefficients. Journal of Accounting and Economics 11 (July): 143-181.
    Easton P. D., and M. E. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics 11: 117-141.
    Easton P. D., and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29 (Spring): 19-35.
    Hansen, R. S. and C. Crutchley. 1990. Corporate earnings and financings-an empirical analysis. Journal of Business 19 (Spring) : 347-370.
    Patel, A., D. Emery and Y. Lee. 1993. Firm performance and security type in seasoned offering - an empirical examination of alternative signaling models. Journal of Financial Research 29 (Fall): 181-192.
    Seneca, J. J. Short interest. 1967. Journal of Finance 9 (March): 67-71.
    Woolridge, J. R., and A. Duckinson. 1994. Short selling and common stock prices. Financial Analysts Journal 11 (January): 20-28.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001367
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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