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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22137

    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
    Authors: 顏信輝;Yen, Hsin-hui;丁緯;施宜君
    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: 2004-09
    Issue Date: 2009-11-30 13:54:42 (UTC+8)
    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,本研究亦分析企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 87至91年5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(總資產成長率較低)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: 台灣商管與資訊研討會論文集=Proceedings of Taiwan Conference on Business and Information,20頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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