政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86988

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 111300/142216 (78%)
Visitors : 48309766 Online Users : 778

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86988

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86988

Title:	財務預測修正行為與市場過度反應關聯性之研究
Authors:	張仕奇
Contributors:	康榮寶宋定懿張仕奇
Keywords:	財務預測過度反應
Date:	1996
Issue Date:	2016-04-28 09:29:49 (UTC+8)
Abstract:	本研究主要在探討我國上市公司是否會利用自願性管理預測作為工具，俾進行股價操縱。由於我國財務預測體系中缺乏分析師的市場機制，管理當局在球員兼裁判的情況下，自願性預測的品質會不穩定，甚或會用它來操縱股價。其次我國股市中，散戶所佔比例甚高，散戶多為不知情的投資者，致會有追漲殺跌的現象，據此本研究亦擬探討自願性預測的公告，是否會產生股價過度反應的追漲殺跌現象。 This study aims to examine, whether the management would employ voluntary forecast as a tool to manipulate stock price. Especially, the voluntary forecast can be effective because the price would overreact to the announcement of a voluntary forecast. The observation of this study comes from two special characters of Taiwan stock market: (1) more than 90% of investors are considered to be noisy traders, and (2) the ownership structure is generally concentrated on one or few investors. The empirical findings of this study can be summarized as follows.
Description:	碩士國立政治大學會計學系 84353008
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002459
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

Files in This Item:

There are no files associated with this item.

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.

Loading...