English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58017/91564 (63%)
Visitors : 13714209      Online Users : 61
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/21949

    Title: 台灣成長型與價值型企業股價與淨值、盈餘及財務比率關係之研究
    Authors: 顏信輝;黃婷瑜
    Contributors: 淡江大學會計學系
    Keywords: 財務比率;股票價格;淨值;股價評價;會計資訊;Financial Ratio;Stock Price;Net Worth;Stock Price Valuation;Accounting Information
    Date: 2002-11
    Issue Date: 2009-11-30 13:47:20 (UTC+8)
    Publisher: 中華企業評價學會
    Abstract: 本研究以民國87年至90年之台灣上市(櫃)公司為研究對象,探討成長型與價值型企業會計資訊與股價之關聯性。在控制股市報酬高低與產業別之可能影響後,實證結果發現:(1) 成長型公司之股價高低由盈餘即可解釋大半,但價值型企業股價水準在股市較差年度則需同時考慮盈餘與淨值之資訊。(2) 具解釋成長型與價值型企業財務特性差異之財務比率,能提供除淨值及盈餘資訊外之股票評價增額解釋能力。(3) 整體而言,將樣本區分成長型與價值型兩組後,迴歸式.bar.R/sub 2/ 就比全體樣本組高出甚多。
    Relation: 2002中華企業評價學會研討會論文集=Proceedings of the 2002 Conference on Business Valuation,頁73-86
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

    Files in This Item:

    File SizeFormat
    台灣成長型與價值型企業股價與淨值、盈餘及財務比率關係之研究_中文摘要.docx14KbMicrosoft Word108View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback