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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77751

    Title: 盈餘與營收動能
    Other Titles: Earnings and Sales Momentum
    Authors: 顧廣平
    Contributors: 淡江大學財務金融學系
    Keywords: 盈餘動能;營收動能;反應不足;保守性偏誤;Earnings Momentum;Sales Momentum;Underreaction;Conservatism Bias
    Date: 2011-12
    Issue Date: 2012-07-18
    Publisher: 社團法人中華民國管理科學學會
    Abstract: 針對台灣股市,本研究首次探討盈餘動能與營收動能之間的關係,結果發現存在顯著之盈餘動能與營收動能效應。雖然這兩種效應存在關係,但是一個效應並不被另一個效應所包含。此動能效應在控制規模、淨值市價比、產業、過去報酬、周轉率、市場狀態與風險等因素下,仍持續存在。本研究延伸Barberis, Shleifer and Vishny (1988) 模式,建構一個解釋這關係之行為模式,且發現實證結果與行為模式預期幾乎一致。此證據支持投資人反應不足導致動能效應,以及保守性偏誤促使投資人對訊息反應不足。
    Relation: 管理學報 28(6), p.521-544
    DOI: 10.6504/JOM.2011.28.06.01
    Appears in Collections:[Graduate Institute & Department of Banking and Finance] Journal Article

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