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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87010
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/87010

    Title: 盈餘與股價關係模式之比較研究
    Comparison among models on the relationship between prices and earnings
    Authors: 楊陳松
    Contributors: 康榮寶

    Keywords: 盈餘
    Date: 1996
    Issue Date: 2016-04-28 09:30:36 (UTC+8)
    Abstract: 本研究觀察我國盈餘與股價的關係,共測試八個模式其中包括價格模式、報酬模式與ERC模式。本研究以為(1)ERC模式優於其他模式,(2)ERC模式下盈餘是有用的(3)盈餘持續性、成長機會與風險為盈餘股價關係模式中重要的變數,惟加入實證模式中,結果會較不穩定。(4)未預期盈餘與持續性應以成長率形式定義,及(5)報酬窗期應交明確定義之。茲將實證結果彙述如下:
    Return models and price models were commonly employed by previous research. This paper makes a comparison between these models, on considering the specific circumstances of Taiwan stock market in which majority, always up to 90%, of the stockholders are short-term individual speculators. In view of long-run earnings formulation different from single period one. It also specifies earnings response coefficient factors including persistence, growth opportunity, and risk, as the independent variables.
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002482
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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