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    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/89574
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89574


    Title: 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
    Authors: 林淑鈴
    Contributors: 劉維琪
    林淑鈴
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:00:07 (UTC+8)
    Abstract: 研究動機:資本市場的健全與否,對資金的借貸融通有密切的關係,而國內資本市場以股票市場為主,故股票市場成為國內長期資金供需的主要管道。而季盈餘為傳達公司經營績效與財務狀況給投資者的重要資訊,根據國外之研究顯示:季盈餘含有資訊內容,但國內之研究結果發現尚無一致結論,但較偏無資訊內容。根據研究文獻發現:過去的研究方法大部份以資本資產定價模式與市場模式為主,高蘭芬(1990) 採用較國內研究更具檢定力的方法一最大概似比率檢定,再度驗證資本資產定價模式在國內股市的適用性,其結論為在作市場效率性檢定時,不宜採用資本資產定價模式,而應把重點放在其他的理論。Falk 與Levy(1989) 以隨機優勢模式實證股市對季盈餘的反映,結果發現市場符合半強式效率假說,此研究結果與Watts(1978) 的研究結果不同,但依然無法判斷資本資產定價模式與隨機優勢模式的適用時機,因此本研究再採Brown 與Warner (1980) 的摸擬研究方法,試圖比較兩模式的檢定能力與適用時機。
    Reference: 一、中文部份
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    15. 陳基國,「隨機優勢理論及應用」,淡江大學管理科學研究所管理科學組未出版碩士論文,民國70年6月。
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    Description: 碩士
    國立政治大學
    企業管理學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004868
    Data Type: thesis
    Appears in Collections:[企業管理學系] 學位論文

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