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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86577

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86577

Title:	上市公司季盈餘宣告與投信持股比例關係之研究
Authors:	邱承志
Contributors:	康榮寶邱承志
Keywords:	Mutual fund Quarterly earnings Announcement of quarterly report Good news Bad news Portfolio revision
Date:	1997
Issue Date:	2016-04-27 14:06:07 (UTC+8)
Abstract:	本研究係探討「上市公司季盈餘宣告」與「投信持股比例」之關係，希望瞭解季盈餘資訊對基金經理人投資決策之影響方向與程度。樣本涵蓋期間為民國八十四年第四季至八十六年第一季，以國內全體基金及其投資標的為研究對象，採用 t 檢定（單尾、雙尾）及簡單迴歸分析進行研究，實證結果如下： The purpose of this study is to investigate the impacts of quarterly report announcement on portfolio revision of mutual funds in the Taiwan stock market. Based on economics of information, mutual fund can be considered as a professional investor in the market such that management of mutual fund wold apply his (her) professional knowledge to forecast the realized number of earnings this period. Therefore, this study hypothesizes that mutual funds would response to the announcement of quarterly earnings earlier than other investors such that the porfolio of mutual fund would accord the announcement to make proper revision. The findings of this study can be summarized as follows.
Description:	碩士國立政治大學會計學系 85353005
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002133
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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