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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/95535


    Title: 無形資產衡量對台灣股票評價攸關性之研究:股市週期與產業別之影響
    Authors: 顏信輝;顏裕芳
    Contributors: 淡江大學會計學系
    Keywords: 無形資產;攸關性;股票評價;股票報酬;股市週期;產業別;Intangible Asset;Relevance;Stock Evaluation;Stock Return;Stock Market Cycle;Industry Classification
    Date: 2001-10
    Issue Date: 2014-02-12 14:52:17 (UTC+8)
    Abstract: 本研究以Barth等(1998)之模式為基礎,分別由下列角度測試會計資訊及無形資產衡量對台灣股票評價之解釋力:(1)股市報酬率高低不同階段;(2)不同產業間之比較。最後試圖以無形資產衡量價值與市價間關係作為股票投資策略之指引,並與淨值及市價比指標進行比較。研究發現:1.在無形資產衡量方面:(1)無形資產衡量使股票評價更具攸關性;(2)無形資產價值變動數並未明顯增進股票報酬評估相關性。2.在產業別分析方面:(1)機電產業之無形資產衡量較其他產業重要,且更有助於股票評價;(2)盈餘資訊對機電產業之股票評價較其他產業重要;(3)淨值資訊對其他產業之股票評價較機電產業重要。3.在股市週期分析方面:(1)股市報酬率高低與無形資產衡量對股票評價攸關性,兩者之間關係並不顯著;(2)在類股及大盤股價報酬率較高時,盈餘對股票評價重要性高於淨值;(3)在類股及大盤投資報酬率較低時,淨值對股票評價重要性高於盈餘。4.以無形資產與市價比預測股價報酬及累積異常報酬之表現優於淨值與市價比,且期間越長差距越大。
    Relation: 2001會計理論與實務研討會論文集=2001 Accounting Theory and Practice Conference,頁691-726
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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