淡江大學機構典藏:Item 987654321/20300
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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20300


    Title: 公司上市初期內部人持股變動與經營績效變動關係之研究
    Other Titles: The Relationship between Changes in Insider's Ownership and Operation Performance at the Initial Stage after Initial Public Offering
    Authors: 黃振豊;何佳穎
    Contributors: 淡江大學會計學系
    Keywords: 經營績效;內部人;資訊優勢;變動率
    Date: 2002-05-01
    Issue Date: 2009-11-30 12:40:51 (UTC+8)
    Publisher: 淡江大學會計學系; 財團法人臺北市淡江會計教育基金會
    Abstract: 本研究採上市初期這段經營績效大幅衰退的時間,以變動率來衡量內部人在上市初期持股比例變動率與經營績效變動率之關連性,並探討內部人是否利用資訊優勢於績效衰退前先行出脫持股。研究結果發現:(1)公司上市初期經營績效與內部人持股比例皆有大幅下滑的現象。(2)內部人持股比例下降率較大者,其績效衰退的幅度也越大,但大股東不及董監事來的顯著;內部人出脫持股會反應在經營績效下降前,且越接近上市年度越為顯著。(3)上市時高董監事持股比例且上市後持股比例下降率較小者,其經營績效衰退幅度較小,且與上市時高董監事持股比例且上市後持股比例下降率較大者呈顯著差異;而上市時高大股東持股比例且上市後持股比例下降率較小者並未有較佳的績效。(4)公司成立至上市年數較長,且上市後內部人持股比例下降率小組,其經營績效衰退率較小,但大股東顯著性不及董監事。
    Relation: 當代會計=Journal of Contemporary Accounting 3(1),頁 21-46
    DOI: 10.6675%2fJCA.2002.3.1.02
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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