English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 49200/83641 (59%)
造訪人次 : 7096883      線上人數 : 53
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/31442


    題名: 資產價值減損對我國股票市場之影響 : 以財務會計準則公報第35號為例
    其他題名: Impairment of assets and Taiwan stock market reactions : SFAS no. 35 for empirical analysis
    作者: 簡妙娟;Chien, Miao-chuan
    貢獻者: 淡江大學財務金融學系碩士在職專班
    陳達新;Chen, Dar-hsin
    關鍵詞: 資產減損;異常報酬;事件研究法;Asset impairment;Abnormal return;Event study
    日期: 2006
    上傳時間: 2010-01-11 00:42:13 (UTC+8)
    摘要: 我國財務會計準則委員會於民國93年7月1日公佈了財務會計準則公報第
    35號「資產減損之會計處理準則」,基本上該公報係沿循IAS No.36的精神而制
    定,主要目的為了使企業資產價值能真實地反應、提升財務報表透明度及與國際
    接軌。
    採取事件研究法之市場模型檢定財務會計準則第35號公報公布事件是否對
    台灣股票市場造成影響,並且檢驗是否會造成顯著異於0之異常報酬,以公報之公布日作為事件日,宣告日前後各30日作為事件期。實證結果如下:
    1.公報之公布對全體樣本有顯著異常報酬產生,在公布日前後有顯著負異常報
    酬。透過不同事件期設定進行比較,由觀察累積異常報酬中發現,不同事件期對分析結果並無影響。
    2.公報公布事件對於電子、金融保險產業亦會產生顯著負異常報酬。
    On July 1, 2004, R.O.C FASB issued the Impairment of Assets Accounting Statement -- Statement No.35. Basically, Statement No.35 is considerably equivalent to IAS 36. The purpose of Statement No.35 issuance is to reflect the true value of enterprise assets, improving the transparency of the financial report, and bring Taiwan more closely in line with international trends.
    Market model of Event Studies has been applied to analyze the stock price variations before and after the issuance of the SFAS No.35. The purpose of the thesis is to examine whether if the abnormal returns are significantly higher than zero. Using the issuance date July 1, 2004 as the event date and the event period being the 30-days before and after the issuance date. Major findings can be summarized as follows:
    1.The effect of Statement No.35 issuance shows significant abnormal returns for whole sample. During the event period, there are significant negative abnormal returns before and after the event date. Comparing the effect of cumulative abnormal returns in different event periods, we found different event periods do not influence the results.
    2.There exist significant and negative abnormal returns for the electronic, finance and insurance industries around the issuance of Statement No.35 event.
    顯示於類別:[財務金融學系暨研究所] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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