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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 周治邦 | |
dc.contributor.author | YEN-YU LIN | en |
dc.contributor.author | 林彥佑 | zh_TW |
dc.date.accessioned | 2021-06-12T18:07:04Z | - |
dc.date.available | 2008-01-10 | |
dc.date.copyright | 2008-01-10 | |
dc.date.issued | 2007 | |
dc.date.submitted | 2007-12-28 | |
dc.identifier.citation | 中文部分:
林凱鴻,民國九十年,盈餘、帳面價值攸關性研究─考慮規模效果,政治大學會計研究所未出版碩士論文 黃光廷,民國九十四年,技術分析、基本分析、投資組合避險績效之研究,成功大學會計研究所未出版博士論文 黃正誠,民國八十八年,負盈餘─以資訊觀點與衡量觀點分析,台灣大學會計研究所未出版碩士論文 戴儀哲,民國八十六年,台灣股市財務資訊與股票報酬之關係,淡江大學金融研究所未出版碩士論文 林郁昕,民國八十九年,財務資訊與無形資產密集企業價值攸關性之探討,政治大學會計研究所未出版碩士論文 林冠宏,民國九十二年,公司資訊揭露與價值攸關性之研究,政治大學會計研究所未出版碩士論文 李奇航,民國八十九年,財務報表資訊攸關性之系統性變化研究,國立台北大學會計研究所未出版碩士論文 楊淑萍,民國九十一年,企業財務健全度影響盈餘與帳面價值在評價模式中相對重要性之研究,國立成功大學會計研究所未出版碩士論文 彭火樹,民國九十四年,股價與盈餘關係之研究;盈餘與權益帳面價值定式問題之再考量,會計評論,第四十期,2005年1月第69-90頁 陳振遠、張智堯、王蘭芬、李文智,民國九十四年,應用Ohlson會計評價模型探究公司治理之價值攸關性─以台灣上市公司電子業為例,台大管理論叢,第十五卷第二期,第123-142頁 英文部分: Amir, E., and Lev, B., 1996. Value-relevance of nonfinancial information: the wireless communications industry. Journal of Accounting and Economics 22, 3-30. Ball, R., and Brown, P., 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research (Autumn), 159-178. Ballester, M. and Livnat J.,1997. The association between security prices and financial information in the Spanish stock market. Journal of international financial management and accounting, Vol. 8, N0.2, 114-136. Bao, B-H. and Chow, L., 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: evidence from listed companies in the people’s Republic of China. Journal of international financial management and accounting, Vol.10, No.2,85-104 Barth, M.,1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July), 433-463. Barth, M. E., W. H. Beaver, and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health.” Journal of Accounting and Economics 24 :1 -34. Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economic. Beaver, W.H.,1968. The information content of annual earnings announcement. Journal of Accounting Research 6 (supplement), 67-92. Berger, P., Ofek, E., and Swary, I., 1996. Investor valuation of the abandonment option. Journal of Financial Economics 42, 257-287. Burgstahler, D., and Dichev, I., 1997. Earning, adaptation, and equity value. The Accounting Review 72, 187-215. Cramer, J.S., 1987. Mean and variance of R-squared in small and moderate samples. Journal of Econometrics 35,253-266. Collins, D.W., Maydew, E.L., and Weiss, I.S., 1997, Change in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24, 39-67. Collins, D.W., M. Pincus, and H. Xie. 1999. Equity valuation and negative earnings: The role of bood value of equity. The Accounting Review 74 (1): 29-61 Easton, P., 1985. Accounting earnings and security valuation: empirical evidence of the fundamental link. Journal of Accounting Research 23(supplement), 54-77. Easton, P., 1998. Discuss of revalued financial, tangible, and intangible assets : Association with share prices and non-market-based value estimates. Journal of Accounting Research 36(supplement), 235-247. Elliott, J. A., and J. D. Hanna, 1996. Reported accounting write-off and the information content of earnings. Journal of Accounting Research 34 (supplement), 135-155. Ely, K., & Waymire, G., “Accounting standard-setting organizations and earnings relevance: longitudinal evidence from NYSE common stocks”, 1927-93, Journal of Accounting Research 37, 1999, 293-317. El Shamy, M. and Kayed, M,, 2005. The value relevance of earnings and book values in equity valuation: an international perspective – the case of Kuwait, International Journal of Commerce and Management, Vol.37, No.2, 319-352. Francis, J., and Schipper, K., 1999. Have financial statements lost their relevance? Journal of Accounting Research 37, 319-352. Gornik-Tomaszewski, S. and Jermakowicz, E., 2001. Accounting based valuation of polish listed companies, Journal of international financial management and accounting, Vol. 12, No.1, 50-74. Hayn, C., 1995.The information content of losses. Journal of Accounting and Economics 20, 125-153. Jenkins, E., 1994. An information highway in need of capital improvements. Journal of Accountancy 177, May, 77-82. Lev, B.,1989. On the usefulness of earnings: lessons and directions from two decades if empirical research. Journal of Accounting Research 27 (supplement ), 153-192 Lev, B., Sunder,S.,1979. Methodological issues in the use of financial ratios. Journal of Accounting and Economics 1, 187-210. Lev, B. and Zarowin, P., 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting research, Vol.37, No.2,353-385. Maydew, E., 1997. Tax-induced earnings management by firms with net operating losses. Journal of Accounting Research 35, 83-96. Mostafa A. EI Shamy and Rashid AI-Qenae,2005. The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait. Int. J. 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Stephen Brown, Kin Lo, Thomas Lys, 1999. Use of R square in accounting research: measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28, 83-115. Stigler, G.J.,1968. The organization of industry. Irwin, Homewood, IL. Theil, H.,1971, Principles of Econometrics, Wiley, New York, NY. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/27492 | - |
dc.description.abstract | 本文研究台灣地區1986年至2005年間,盈餘與帳面價值攸關性的變化。本文主要包含兩種實證分析方法。第一種分析方法是由Collins, Maydew, and Weiss (1997)所提出,用來檢視盈餘與帳面價值是否具有攸關性。研究發現,盈餘與帳面價值攸關性在過去二十年來是逐年顯著上升。此外,盈餘的增額解釋能力逐年上升,但並沒有證據顯示帳面價值的增額解釋能力逐年上升或下降。
第二種方法是由Brown, Lo, and Lys (1999)所提出,處理規模效果後,再來檢視其價值攸關性。這個部分包含了兩種方法。首先,根據代理變數法,盈餘與帳面價值攸關性會逐年上升,且盈餘與帳面價值個別的攸關性也會逐年上升。第二,根據平減法,並無證據顯示盈餘與帳面價值攸關性會逐年上升。 | zh_TW |
dc.description.abstract | This study investigates the change in the value-relevance of earnings and book values in equity valuation from 1986 to 2005 in Taiwan. This study consists of two major empirical analyses.
The first one is based on the valuation model proposed by Collins, Maydew, and Weiss (1997) to study whether earnings and book values are value-relevant. We find that the combined value-relevance of earnings and book value has increased over the last 20 years. Besides, the incremental value- relevance of earning has increased over time while there is no evidence to show whether the incremental value- relevance of book value has increased or not. The second empirical analysis, which is based on the valuation model proposed by Brown, Lo, and Lys (1999) deals with the scale problem. There are two methods in this analysis. First, according to the method of coefficients of variation, the combined value-relevance of earnings and book value has increased over time. The relevance of earning and the relevance of book value have increased over time. Second, according to the price-deflated method, there is no evidence to show whether the combined value-relevance of earnings and book value has increased over time. | en |
dc.description.provenance | Made available in DSpace on 2021-06-12T18:07:04Z (GMT). No. of bitstreams: 1 ntu-96-R94341008-1.pdf: 650549 bytes, checksum: 18c2734fdc2a27de9a76f712c19e7eda (MD5) Previous issue date: 2007 | en |
dc.description.tableofcontents | 第一章 緒論.........................................p1
第一節 研究動機與目的...............................P1 第二節 研究架構.....................................P2 第二章 文獻回顧.....................................P4 第一節 盈餘與股價之研究.............................P4 第二節 盈餘、帳面價值和價值攸關性之關係.............P7 第三節 盈餘、帳面價值個別對於股價的攸關性之影響.....P12 第四節 Collins價值攸關性的實證研究..................P15 第五節 考慮規模效果後,價值攸關性的實證研究.........P17 第六節 Ohlson模型推導..............................P21 第三章 研究設計.....................................P25 第一節 研究假說.....................................P25 第二節 研究期間及資料來源...........................P27 第三節 模型設定.....................................P28 第四章 實證結果與分析...............................P32 第一節 敘述統計分析與相關性分析.....................P32 第二節 價值攸關性之迴歸分析.........................P35 第三節 每股盈餘與帳面價值的暫時性變動...............P44 第四節 考慮規模效果後,價值攸關性的迴歸分析.... ....P48 第五章 結論與建議...................................P60 第一節 研究結論.....................................P60 第二節 後續研究之建議 ........................... .P62 參考文獻............................................P63 附錄................................................P68 | |
dc.language.iso | zh-TW | |
dc.title | 財務報表資訊攸關性之研究─考慮規模效果 | zh_TW |
dc.title | A Study of Value Relevance of Earnings and Book Values ---Taking Scale Effect into Consideration | en |
dc.type | Thesis | |
dc.date.schoolyear | 96-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 邱鳳臨,王泰昌 | |
dc.subject.keyword | 資訊攸關性,盈餘,帳面價值,代理變數法,平減法, | zh_TW |
dc.subject.keyword | value relevance,book values,earnings,coefficients of variation model,price-deflated method., | en |
dc.relation.page | 67 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2007-12-28 | |
dc.contributor.author-college | 社會科學院 | zh_TW |
dc.contributor.author-dept | 國家發展研究所 | zh_TW |
顯示於系所單位: | 國家發展研究所 |
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