政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/115575
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140887 (78%)
Visitors : 46352982      Online Users : 969
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • 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


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115575


    Title: 盈餘連續上升的公司,是否會利用時機發行股票增資?
    Other Titles: Do Firms with an Increasing Earnings String Conduct Secondary Equity Offerings for Timing Purpose?
    Authors: 林禹銘
    Contributors: 會計學系
    Keywords: 市場投機;盈餘串;發行股票增資;增資後股票表現
    Date: 2014
    Issue Date: 2018-01-16 17:28:42 (UTC+8)
    Abstract: 有關公司是否會利用時機發行股票,過去相關研究均未呈現出一定的結果。本研究檢視盈餘連續上升的公司,是否會利用時機發行股票增資;特別是聚焦在盈餘上升停止之前,是否傾向股票發行。藉由以季為單位製作出的連續盈餘串來檢視,本研究發現:一樣是有連續盈餘串的公司,發行股票增資者比起未發行股票增資者,在同一時期其連續盈餘串較不易斷裂(即盈餘較不會停止上升),或較晚斷裂。此外,股票增資發行後會表現不好被視為普遍發生
    Relation: 2014第六届海峡两岸会计学术研讨会分会场讨论论文摘要集 , 会议时间：2014-09-05
    Data Type: conference
    Appears in Collections:[Department of Accounting] Proceedings

    Files in This Item:

    File SizeFormat
    20.pdf305KbAdobe PDF2211View/Open


    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