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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 陳國泰 | |
dc.contributor.author | Jia-Yun Lai | en |
dc.contributor.author | 賴佳筠 | zh_TW |
dc.date.accessioned | 2021-06-16T23:49:29Z | - |
dc.date.available | 2012-07-27 | |
dc.date.copyright | 2012-07-27 | |
dc.date.issued | 2012 | |
dc.date.submitted | 2012-07-20 | |
dc.identifier.citation | 一、 中文部分
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/65543 | - |
dc.description.abstract | 本研究旨在探討年報中之內容是否具有資訊內涵。研究使用內容分析法將年報中之文字,分為正面詞與負面詞兩類,以衡量管理階層負面語調之改變。研究結果顯示,在年報公告日附近,負面語調之改變增加(減少),對短期的市場反應有顯著反面(正面)之影響。負面語調之改變對長期之市場反應亦有顯著負向關係。研究亦發現,負面語調之改變增加(減少),可預測公司未來績效較差(較佳),顯示語調之改變具有預測能力。對資訊環境的測試結果,顯示負面語調之改變所含的資訊內涵,受分析師預測報告多寡影響。 | zh_TW |
dc.description.abstract | This study explores whether the annual report has incremental information content. It uses content analysis to classify words into positive and negative sentiment to measure the negative tone change in annual report relative to prior filing. Its results indicate that when the negative tone change increases (decreases), the short window market reactions around the releasing of annual report would significantly decrease (increase). The drift returns are also significantly negatively related to the negative tone change. This study also finds the negative tone change could predict firm’s future performance. The increase (decrease) of negative tone change could predict worse (better) future performance. In the test of information environment, the incremental information of management’s negative tone change depends on the number of analyst forecasts. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T23:49:29Z (GMT). No. of bitstreams: 1 ntu-101-R99722046-1.pdf: 7232798 bytes, checksum: 7cacf4f97c30d01d1a17eea67bcea7b5 (MD5) Previous issue date: 2012 | en |
dc.description.tableofcontents | 口試委員審定書 i
謝辭 ii 摘要 iii Abstract iv 目錄 v 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 3 第三節 研究架構 4 第二章 文獻探討與假說之形成 6 第一節 文字資訊之內涵 6 第二節 假說之形成 14 第三節 年報之法令規定 17 第三章 研究方法 20 第一節 內容分析法 20 第二節 模型建立與變數說明 25 第三節 樣本來源與期間 34 第四章 實證結果與分析 36 第一節 年報內容分析之結果 36 第二節 敘述性統計 39 第三章 相關性分析 41 第四節 實證結果分析 43 第五章 結論與建議 53 第一節 研究結論 53 第二節 研究限制 55 第三節 研究建議 56 參考文獻 58 | |
dc.language.iso | zh-TW | |
dc.title | 年報中語調之改變對市場與未來績效之影響 | zh_TW |
dc.title | The Impacts of Management’s Tone Change on Market Reaction and Future Performance | en |
dc.type | Thesis | |
dc.date.schoolyear | 100-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 林世銘,黃美祝 | |
dc.subject.keyword | 語調之改變,年報,內容分析法,敘述性資訊,盈餘預測,期後盈餘, | zh_TW |
dc.subject.keyword | tone change,annual report,content analysis,narrative information,earning prediction,earning drift, | en |
dc.relation.page | 63 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2012-07-23 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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