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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89197
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89197


    Title: 評價模式、盈餘與股票報酬關係之探討
    Authors: 黃秀敏
    HUANG, XIU-MIN
    Contributors: 鄭丁旺
    ZHEN, DING-WANG
    黃秀敏
    HUANG, XIU-MIN
    Keywords: 評價模式
    盈餘
    股票報酬關係
    臺灣股市
    實證研究
    會計
    Date: 1993
    1992
    Issue Date: 2016-05-02 15:15:45 (UTC+8)
    Abstract: 本研究探討年度每股盈餘資訊與股價關係,並以二簡單評價模式推導出盈餘變數,一為“當期盈餘水準除以期初股價”,另一為“當期盈餘變動除以期初股價”。以此二盈餘變數實證臺灣股市,以獲知該變數是否適當?盈餘是否具資訊內涵?並按個別產業分析,了解是否各變數會因產業特質不同而結果互異?
    Reference: 一、中文部分
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    二、英文部分
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    9. ---, "Capital Market Research in Accounting During the 1980s: A Critical Review. " Paper prepared in honor of the University of Illinois Accountancy Ph. D. Program Golden Jubilee Symposium, July 1989.
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    11 Brown, L.; P. Griffin; R. Hagerman; and M. Zmijewski. "An Evaluation of Alternative Proxies for the Market`s Assessment of Un expected Earnings. " Journal of Accounting and Economics (July 1987): pp.159-94.
    12 *Chang, Conrad C. , (3 Stanley Y. Chang. 1992 "An
    Empirical Investigation of Information Content of Financial Ratios ". The Chinese Accounting Review 26. pp. 93-112
    13. Chattejee, Samprit. 1991 "Regression Analysis by Example “. John Wiley Sons.
    14. Collins, Daniel W., S.P. Kothari. 1989. "An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients ". Journal of Accounting and Economics 11: pp. 143-181
    15. Demski, J. , and D. Sappington. “Fully Revealing Income Measurement and Cost Allocation.” Working paper, Yale University, January 1989.
    16. Easton, P. and T . Harris, "Earnings an Explanatory Variable for Returns Journal of Accounting Research (Spring, 1991)pp.19-36.
    17. --- Mark E. Zmijewski. 1989. "Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements ". Journal of Accounting and
    Economics 11 pp. 117-141
    18. Harris) T.S. ) and J.A . Ohlson. “Accounting Disclosures and the Market Valuation of Oil and Gas Properties.” The Accounting Review (October 1987): pp. 651 -70.
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    23. Ohlson, J.A ., "Price Earnings Ratios and Earnings Capitalization Under Uncertainty,” Journal of Accounting Research (Spring 1983) pp.141-154.
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    (July 1989a) pp.109-116.
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    *轉載自其它文章,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/#B2002004337
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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