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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73178完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳彥行 | |
| dc.contributor.author | Chao-Yuan Chen | en |
| dc.contributor.author | 陳昭元 | zh_TW |
| dc.date.accessioned | 2021-06-17T07:21:04Z | - |
| dc.date.available | 2019-07-15 | |
| dc.date.copyright | 2019-07-15 | |
| dc.date.issued | 2019 | |
| dc.date.submitted | 2019-07-04 | |
| dc.identifier.citation | Borochin, P.A., Cicon, J.E., DeLisle, R.J., Price, S.M., 2018. The effects of conference call tones on market perceptions of value uncertainty. Journal of Financial Markets 40, 75-91.
Bushee, B.J., Matsumoto, D.A, Miller, G.S., 2003. Open vs. Closed conference call: The determinants and effects of broadening access to disclosure. Journal of Economics 34, 149-180. Bushee, B.J., Jung, M.J., Miller, G.S., 2011. Conference presentation and the disclosure milieu. Journal of Accounting Research 49, 1163-1192. Frankel, R., Johnson M., Skinner, D.J., 1999. An Empirical examination of conference call as a voluntary disclosure medium, Journal of Accounting Research 37, 133-150. Green, T.C., Jame, R., Markov, S., Subasi, M., 2014a. Broker-hosted investor conference. Journal of Accounting and Economics 58, 142-166. Green, T.C., Jame, R., Markov, S., Subasi, M., 2014b. Access to management and the informativeness of analyst research. Journal of Financial Economics 114, 239-255. Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review 80 (1): 189-219. Tasker, Sarah C., 1998. Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure, Review of Accounting Studies 3, 137-167. 黃劭彥、張森河、王登仕、李怡葶，2014年，法人說明會內容對未來盈餘反應係數的影響，會計審計論叢，第 4 卷第 2 期（十二月）：29-58。 金成隆、林美鳳、梁嘉紋，2008，公司治理結構和法人說明會之關連性研究，管理學報，第 25 卷第 2 期：221-243。 金成隆、紀信義與林裕凱，2005，強制性財務預測與法人說明會關聯性之研究，管理學 報，第22卷，第5期：629-651。 <臺灣證券交易所股份有限公司對有價證券上市公司重大訊息之查證暨公開處理程序> 第八條（2017年3月7日） 。 | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73178 | - |
| dc.description.abstract | 本研究旨在探討公司是否會因當季度財務績效以及重要機構法人持股比重而影響其召開法人說明會之型式以及召開後之後續影響。本文利用台灣經濟新報資料庫（TEJ）中2012年至2018年上市上櫃的財務及籌碼資料進行研究，迴歸結果顯示公司當季每股盈餘打敗去年同期則傾向自行召開法說會，而外資持股比例較高之公司則傾向參加券商邀請舉辦之法說會。若公司帶有財務績效之好消息參加法說會則會提高其機構法人持股比例。 | zh_TW |
| dc.description.abstract | This paper mainly examines if the financial performance and institutional ownership will have effect on the decision of attending conference call and the subsequent effects. The sample consisted of firms that had listed in Taiwanese Securities Exchange and Taipei Exchange from TEJ database during 2012 to 2018. The empirical results suggest that firms that have higher EPS than previous quarter tend to hold conference call, and firms with higher foreign investors holding tend to attend conference calls holding by brokers. Moreover, the empirical result also show that if firms attend conference call with good news, the institutional ownership will increase. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T07:21:04Z (GMT). No. of bitstreams: 1 ntu-108-R06723046-1.pdf: 942912 bytes, checksum: dbddf35bda662b8c22d0e23ec4bc969b (MD5) Previous issue date: 2019 | en |
| dc.description.tableofcontents | 謝辭 I
摘要 II Abstract III 目錄 IV 圖表目錄 V 第一章 緒論 1 第二章 研究假說 4 第三章 研究方法 5 第一節 研究樣本 5 第二節 實證模型設計 5 第四章 實證結果與分析 11 第一節 樣本分析 11 第二節 迴歸結果分析 11 第五章 結論與建議 14 英文參考文獻 15 中文參考文獻 16 | |
| dc.language.iso | zh-TW | |
| dc.subject | 法人說明會 | zh_TW |
| dc.subject | 籌碼分布 | zh_TW |
| dc.subject | 財務績效 | zh_TW |
| dc.subject | 機構法人持股比例 | zh_TW |
| dc.subject | 外資持股比例 | zh_TW |
| dc.subject | Financial performance | en |
| dc.subject | Conference call | en |
| dc.subject | Foreign investors ownership | en |
| dc.subject | institutional investors ownership | en |
| dc.subject | CYQ | en |
| dc.title | 台灣上市櫃公司選擇參加法人說明會之因素
與影響：以半導體產業為例 | zh_TW |
| dc.title | The Determinants and Effects of Attending Conference Calls | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 107-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳一如,林智勇 | |
| dc.subject.keyword | 法人說明會,外資持股比例,機構法人持股比例,財務績效,籌碼分布, | zh_TW |
| dc.subject.keyword | Conference call,Foreign investors ownership,institutional investors ownership,Financial performance,CYQ, | en |
| dc.relation.page | 22 | |
| dc.identifier.doi | 10.6342/NTU201901175 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2019-07-05 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| 顯示於系所單位： | 財務金融學系 | |
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