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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/105106

    Title: 發行可轉換公司債公司的資產規模對ROE之研究
    Other Titles: A study of issuing the convertible bond to the ROE
    Authors: 黃盟凱;Huang, Meng-Kai
    Contributors: 淡江大學財務金融學系碩士在職專班
    Keywords: 可轉換公司債;股東權益報酬率;負債比率;縱橫門檻平滑移轉模型;Convertible Bonds;ROE;Earnings Per Share(EPS);Debt Ratio(DEB);Price-to-Book Ratio(P/B);Panel Smooth Threshold Regression Analysis
    Date: 2015
    Issue Date: 2016-01-22 14:47:52 (UTC+8)
    Abstract: 本研究以2010年1月1號至2011年12月31號發行可轉換公司債的公司為探討目標。以國內有發行可轉換公司債上市櫃公司的總資產對ROE的變化,並分析股價淨值比、負債比率、每股盈餘等變數對ROE是否存在非線性的關係,觀察台灣上市櫃發行可轉換公司債公司之總資產對ROE是否存在平滑移轉效果,及為可轉換公司債是否為ROE產生變化轉折的重要因素。
    This research investigating the traded firms issuing convertible bonds (CBs) from 2010 to 2011 in Taiwan, aims to explore the changes between their total assets and ROE, analyze whether a non-linear effect exists between the PBR, leverage, and Earning Per Share (EPS) as variables and ROE, and observe whether those firms'' total assets have smooth transition effect on ROE and the CBs could become a profound factor that changes the ROE.
    According to the empirical results of this study, the total assets of the firms issuing the CBs have a smooth transition effect on the ROE and a threshold value if found. While the total assets are lower than the threshold value, a positive relation exist between the PBR, EPS and ROE but debt to total assets ratio has no effects on ROE. As the total assets become higher than the threshold value, it is found that only the PBR would affect the ROE negatively. The debt to total assets ratio still has no effects on the ROE while the EPS would affect the ROE positively.
    Appears in Collections:[財務金融學系暨研究所] 學位論文

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