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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33629

    Title: 銷貨收入、盈餘與股利資訊對股價之影響 : 互補或替代效果
    Other Titles: The effect of revenue, earnings and dividend on stock returns : complement or substitute
    Authors: 林佑宗;Lin, Yu-tsung
    Contributors: 淡江大學會計學系碩士班
    黃志仁;Huang, Chih-jen
    Keywords: 收入;盈餘;股利;替代性;互補性;Revenue;Earnings;Dividend;Complement;Substitute
    Date: 2006
    Issue Date: 2010-01-11 04:21:53 (UTC+8)
    Abstract: 在財務資訊中,收入、盈餘與股利資訊皆具有資訊內涵,因此不同訊息之間,資訊內涵的重疊性以及較接近的發佈時點,會造成宣告效果產生交互影響。本研究之主要目的,在於比較收入、盈餘與股利訊息之間替代性和互補性,以了解投資人如何「接收、評估」這三種訊息,並反應在公司價值的認知上。
    In the financial information, revenue, earnings and dividends have information content. Both the similarity of information contents and the timing-adjoining of announcements induce the interaction between market effects. The purpose of this research is to identify the complementary and substitute effects between revenue, earnings and dividends announcements.
    This research uses data from year 1996 to 2004 in U.S security market and develops two methods for the study purpose: cross-sectional regression and event study. The results are as follows: 1.from the result of regression, they do not generate significant complement or substitute effects. 2.from the result of comparison across subsamples, they would generate complement or substitute in some conditions. As the whole, whether revenue, earnings and dividend have complement or substitute, we can not get a consistent conclusion. We only observe from different individual conditions.
    Appears in Collections:[會計學系暨研究所] 學位論文

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