淡江大學機構典藏:Item 987654321/67271
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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/67271


    Title: 我國上市櫃公司減資後長期績效評估
    Other Titles: The Long-run Performance of Listed Firm after Capital Decrease
    Authors: 楊馥如;顧廣平;董建中
    Contributors: 淡江大學財務金融學系
    Keywords: 減資;異常報酬;長期績效;Capital Decrease;Abnormal Returns;Long-run Performance
    Date: 2005-12
    Issue Date: 2013-04-17 11:22:26 (UTC+8)
    Publisher: 中華管理績效評鑑學會
    Abstract: 本研究採用事件研究法,檢視2001年1月至2003年6月間,上市櫃公司實施減資之效果。以瞭解減資來彌補虧損及實施庫藏股並辦理減資等兩類減資形式,是否存在異常報酬。結果發現,依公司法減資以彌補虧損的企業,長期投資績效呈現負的平均異常報酬,但統計上的顯著性,並未獲得一致結論;依證交法實施庫藏股減資的企業,由全部樣本觀察,長期投資績效似乎不存在長期平均異常報酬。不過,與依公司法減資之公司結果相比較,有較佳之長期平均績效。
    Relation: 績效與策略研究 2(2), p.35-55
    Appears in Collections:[Graduate Institute & Department of Banking and Finance] Journal Article

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