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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89183


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89183


    Title: 年度盈餘資訊效率性之探討
    Authors: 吳麗紅
    WU, LI-HONG
    Contributors: 鄭丁旺
    ZHENG, DING-WANG
    吳麗紅
    WU, LI-HONG
    Keywords: 盈餘資訊
    會計
    Date: 1993
    1992
    Issue Date: 2016-05-02 15:15:13 (UTC+8)
    Abstract: 近年來，由於我國經濟繁榮，工商業蓬勃發展，使得資本市場之重要性與日俱增，而會計資訊對於資本市場之發展，有著相當重要的影響，因此，結合會計資計與資本市場進行實證研究，將有助於瞭解我國會計資訊的特性。
    Reference: 一、國內文獻
    余尚武，臺灣證券市場股票上市公司盈餘宣告所合資訊內容之研究，臺灣大學商學研究所碩士論文，民國75 年。
    李華玉，臺灣股票價格資訊內容之研究，臺灣大學會計研究所碩士論文，民國81 年。
    林煜宗，現代投資學--制度、理論與實證，三民書局，民國77 年，頁376-389。
    林鎮邦，臺灣地區股票上市公司公佈之財務報表所含情報量之研究，臺灣大學商學研究所碩士論文，民國68 年。
    林淑鈴，季盈餘資訊內容--隨機優勢模式與資本資產定價模式之比較，政治大學企業管理研究所碩士論文，民國80 年。
    許秀賓，財務分析師盈餘預測相對準確性決定因素之實證研究，政治大學會計研究所碩士論文，民國80 年。
    徐春美，期中報表預測功能之研究，政治大學會計研究所碩士論文，民國68 年。
    陳志愷，盈餘反應係數探索性之研究--臺灣股票市場之實證分析，政治大學會計研究所碩士論文，民國81年。
    黃敏助，證券市場在轉型期的投資策略，鑫典，民國80 年，頁4-8。
    黃鉦堤，臺灣股票市場資訊差異對股票影響之研究，中山大學企業管理研究所碩士論文，民國77 年。
    曾祥琳，每季盈餘公告對股票成交量影響之研究，成功大學工業管理研究所碩士論文，民國78 年。
    游萬淵，會計盈餘預測之準確性研究，政治大學會計研究所碩士論文，民國78 年。
    張鴻基，臺灣地區股票上市公司每季盈餘時間數列特性及資訊內容之研究，臺灣大學商學研究所碩士論文，民國72 年。
    簡明真，季盈餘宣告對進出喊價價差的影響，政治大學企業管理研究所碩士論文，民國79 年。
    賴冠仲，效率資本市場理論及其會計面之研究，東吳大學會計研究所碩士論文，民國75 年。
    證券統計要覽，財政部證券管理委員會編印，民國82 年。
    二、國外文獻
    *Anderson J.A . and S.L. Meyers. "Some Limitations of Efficient Markets Research for the Determination of Financial Reporting Standards". ABACUS (June 1975). pp.18-36 .
    *Atiase R. "Predisclosure Information Asymmetries, Firm Capitalization, Earnings Reports and Security Price Behavior " . Unpublished Ph. D . Thesis (University of California, Berkeley 1980).
    Ball R. and P. Brown. "An Empirical Evaluation of Accounting Income Numbers". Journal of Accounting Research (Autumn 1968) . pp.159-178.
    Beaver W.H. "The Information Content of Annual Earnings Announcements". Journal of Accounting Research (Supplement 1968) . pp.67-92
    ------------ R. Clarke and W.F. Wright. "The Association between Unsystematic Security Returns and the Magnitude of Earnings Forcast Errors". Journal of Accounting Research. (Autumn 1979) . pp.316-340 .
    ------------ R. Lambert and D. Morse. "The Information Content of Security Prices". Journal of Accounting Economics . (2 1980). pp.3-28.
    ------------ R. Lambert and S.G. Ryan. "The Information Content of Security Price" . (91987). pp.139-157 . Bernard V. and J. Thomas. "Posting-Earning-Announcement
    Drift: Delayed Price Response or Risk Premium?" Journal of Accounting Research. (Supplement 1989). pp.1 - 36.
    Brown and J.W . Kennelly. "The Informational Cotent of Quarterly Earning: An Extension and Some Further Evidence " . Journal of Business . (July 1972) . pp.403-415.
    *Chang C.C. and S.Y. Chang. "An Empirical Investigation of Information Cotent of Financial Ratios " . The Chinese Accounting Review. (26 1992). pp.93-112
    Collins D.W., S.P. Kothari and J.D . Rayburn. "Firm Size and the Information Cotent of Prices with Respect to Earning" . Journal of Accounting and Economics. (9 1987). pp.111 - 138.
    *Fama Eugene F. "Efficient Capital Markets: A Review of Theory and Empirical Work". The Journal of Finance. ( May 1970) . pp.383-417 .
    *-------------- "Foundation of Finance". (New York; Basic Books. 1976). Chapter 5. pp.134-136.
    Foster G. "Quarterly Accounting Data; Time-Series Properties and Predictive-Ability Results". The Accounting Review. (January 1977). pp.1-21 .
    ---------,C. Olson and T. Shevlin. "Earnings Releases, Anomalies, and the Behavior of Security Returns". The Accounting Review. (October 1984). pp.574-603.
    Freeman R.N. "The Association between Accounting Earnings and Security Returns for Large and Small Firms". Journal of Accounting and Economics . (9 1987). pp . 195-228.
    Jones C. and R. Litzenberger. "Quarterly Earning Reports and Intermediate Stock Price Trends". Journal of Finance. ( March 1970). pp.143-148.
    Joy a. M., R. Litzenberger and R. McEnally . "The Adjustment of Stock Price to Announcements of Unanticipated Changes In Quarterly Earnings". Journal of Accounting Research. (Autumn 1977). pp.207-225.
    *Lintner J. "The Valuation of Risky Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets". Review of Economics and Statictics". (February
    1965) . pp . 13-37.
    *Markowitz H.M. "Portfolio Selection " . Journal of Finance. (7 1952). pp.77-91
    May R.G. "The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes". Journal of Accounting Research. (Supplement 1971). pp.1l9-163.
    *Mossin J. "Equilibrium in a Capital Asset Market". Econometrica . (October 1966). pp.768-783 .
    Norman Strong. "Modelling Abnormal Returns: A Review Article Journal of Business & Accounting . (June 1992) . pp.533 -553.
    Rendleman Jr. R.J., C.P. Jones and H. A. Latane . "Empirical Anomalies Based on Unexpected Earnings and the Importance of Risk Adjustments " . Journal of Financial Economics. (10 1982). pp.269-287.
    Robert G. Bowman. "Understanding and Conducting Event Studies Journal of Business & Accounting. (10,4 1983). pp.561- 584 .
    Ronald E. Walpole. "Introduction to Statistics". Macmillan Company, New York? (chapter 10 1968). pp.209-266.
    *Sharp W. "Capital Assets Prices : A Theory of Market Equilibrium under Conditions of Risk". The Journal of Finance. (September 1964). pp.425-442 .
    Tomas E. Copeland and J. Fred. Weston. "Financial Theory and Corporate Policy". Addison Wesley . (chapter 7 1988). pp. 193-239 .
    Watts R. L. ystematic Abnormal Returns after Quarterly Earnings Announcements". Journal of Financial Economics. (June-September 1978). pp.127-150.
    *轉載自其他文章，作者未直接參閱。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004323
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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