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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/74332

    Title: 國計會計準則對投資人情緒的影響 : 以十號公報為例
    Other Titles: The impact of adopting IFRS on investor sentiment : a Taiwanese statement no.10 case
    Authors: 曾琬婷;Tseng, Wan-Ting
    Contributors: 淡江大學會計學系碩士班
    林谷峻;Lin, Ku-Jun
    Keywords: 新十號;投資人情緒;淨個人投資交易;事件研究法;似乎不相關迴歸模式;New Statement NO.10;Investor Sentiment;Event Study;Net Individual Trading;Seemingly Unrelated Regression
    Date: 2011
    Issue Date: 2011-12-28 18:23:07 (UTC+8)
    Abstract: 本研究旨在探討新十號對投資人情緒的影響,以週轉率和淨個人投資交易衡量投資人情緒,採用事件研究法,分析該公報在修訂期間和政府政策反覆期間投資人情緒是否受到影響。並應用似乎不相關回歸模式,分析投資人情緒是否因產業不同而有不同影響。
    This study explore the impacts of the developing new No.10 and the inconsistent attitudes of the authority on investor sentiment through the event study method .We also investigate whether the investor sentiment be different among various types of industries through seemingly unrelated regression. Turnover Rate (TURN) and Net Individual Trading (NIT) represent the investors’ sentiments.
    The empirical results are as follows. First, the empirical results show that, events during the period of the developing new No.10 have negative influence on investor sentiment by TURN, but positive influence on investor sentiment by NIT. We argue that TURN can represent all investors’ behavior including institutional investors and NIT show individuals’ trading activities only. Moreover, the inconsistent attitude of the government also affects investor sentiments in terms of TURN and NIT.
    Lastly, the developing new No.10 has different impacts on investor sentiment among different industrial sectors by TURN and NIT. However, during the period of inconsistent attitude of government investor sentiment show different among industries by TURN, but indicates no significantly difference by NIT.
    Appears in Collections:[Graduate Institute & Department of Accounting] Thesis

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