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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20452


    Title: 我國企業辦理資產重估之動機與股票評價關聯性之研究
    Other Titles: An Investigation of the Relationship between Motivations of Asset Revaluation and Stock Pricing
    Authors: 顏信輝;丁緯
    Contributors: 淡江大學會計學系
    Keywords: 資產重估;重估動機;庫藏股;股票評價
    Date: 2005-06
    Issue Date: 2013-03-12 12:26:21 (UTC+8)
    Publisher: 臺北縣:淡江大學
    Abstract: 本研究採配對之方式,探討公司進行資產重估之動機,與過去相關研究不同之處在於,本研究亦分析並業庫藏股政策與資產重估政策之關聯性。此外,本研究一併探討,公司進行資產重估後,能否改變盈餘、淨值與股價之關聯性。根據民國八十七至九十一年五個年度之樣本進行分析,結果顯示,負債比率較高之公司、成長機會較低之公司以及經營績效較差的公司較傾向辦理資產重估,而擁有較多庫藏股之公司亦傾向辦理資產重估。此外,以Ohlson(1995)之模型分析盈餘、淨值與股價之關聯性發現,有重估企業之每股帳面價確實更趨近於股價,其每股盈餘對股價之影響也較大。
    Relation: 淡江人文社會學刊=Tamkang Journal of Humanities and Social Sciences 23,頁103-129
    Appears in Collections:[會計學系暨研究所] 期刊論文

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