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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 陳業寧(Yehning Chen) | |
| dc.contributor.author | Wei-Da Chen | en |
| dc.contributor.author | 陳韋達 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:39:34Z | - |
| dc.date.available | 2021-08-04 | |
| dc.date.available | 2022-11-24T03:39:34Z | - |
| dc.date.copyright | 2021-08-04 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-27 | |
| dc.identifier.citation | References for Chapter 2 Abadie A., Imbens, G. W. (2016). Matching on the estimated propensity score. Econometrica 84(2), 781–807. Acharya, V., Mora N. (2015). A crisis of banks as liquidity providers. Journal of Finance, 70(1), 1–43. Allen, F., Gale, D. (2004). Financial intermediaries and markets. Econometrica, 72, 1023–1061. Angrist, J. D., Pischke, J. S. (2009). Mostly harmless econometrics: An empiricist’s companion. Princeton University Press. Autor, D. H. (2003). Outsourcing at will: The contribution of unjust dismissal doctrine to the growth of employment outsourcing. Journal of Labor Economics, 21(1), 1–42. Bae, K. H., Kang, J. K., Wang, J. (2011). Employee treatment and firm leverage: A test of the stakeholder theory of capital structure. Journal of Financial Economics, 100(1), 130–153. Bebchuk, L., Cohen, A., Ferrell, A. (2009). What matters in corporate governance? Review of Financial Studies, 22(2), 783–827. 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(2012). Disclosure frequency and information asymmetry. Review of Quantitative Finance and Accounting, 38(4), 411–440. Wagenhofer, A. (2014). Trading off costs and benefits of frequent financial reporting. Journal of Accounting Research, 52(2), 389–401. Womack, K. L. (1996). Do brokerage analysts’ recommendations have investment value? Journal of Finance, 51(1), 137–167. Yeh, Y., Lee, T., Woidtke, T. (2001). Family Control and Corporate Governance: Evidence from Taiwan. International Review of Finance, 2(1‐2), 21–48. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81265 | - |
| dc.description.abstract | 本論文包含兩篇財務金融研究，其標題與摘要如下： 一、美國商業銀行企業社會責任表現與其在金融危機時流動性創造之關係 本文檢視美國商業銀行的企業社會責任表現如何影響其在金融危機時的流動性創造。本文發現：在2008年次貸危機發生前企業社會責任表現越好的銀行，在次貸危機中降低越多流動性創造，且此結果對於危機前自有資本比率較低或流動性創造較高的銀行尤為顯著。企業社會責任對於流動性創造的影響在其他非由銀行問題，而是由資本市場問題所引發的金融危機中則較不顯著。造成上述實證結果的可能原因是：重視企業社會責任銀行其行為較為謹慎與風險趨避，亦擔憂銀行一旦倒閉將會對員工福祉造成嚴重影響，因此在讓銀行倒閉機率大幅提高的次貸危機時降低流動性創造。本文的結果通過內生性檢驗，並隱含鼓勵銀行從事社會企業責任可能使銀行降低在銀行危機時流動性創造的意願。 二、期中會計揭露的資訊價值：強制性月營收報告的證據 本文利用台灣上市公司的月營收資料探討強制性期中營收揭露的資訊效果。本文發現月營收資料含有未來季報中未預期盈餘的資訊。分析師將此資訊納入預測中，但其預測並未完全反應此資訊。本文也發現股價與未預期營收同方向變動，直到該季季報公布才停止反應月營收資訊。本文的實證結果顯示月營收資料可提供投資人關於公司基本面的訊息並降低投資人反應不足的程度。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:39:34Z (GMT). No. of bitstreams: 1 U0001-2607202119062200.pdf: 2547307 bytes, checksum: 084681586eb335173b7c6f1422cedee1 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | "口試委員會審定書 i 誌謝 ii 摘要 iii Abstract iv Chapter 1 Introduction of the Dissertation 1 Chapter 2 Bank Corporate Social Responsibility and Liquidity Creation during Financial Crises 3 2.1 Introduction 3 2.2 Hypothesis Development 8 2.3 Data and Research Methodology 11 2.4 Basic Regression Results 15 2.5 Robustness Checks 19 2.6 Concluding remarks 26 References for Chapter 2 27 Appendix 2.A 31 Appendix 2.B 32 Appendix 2.C 33 Appendix 2.D 35 Appendix 2.E 36 Appendix 2.F 39 Chapter 3 The Information Value of Interim Accounting Disclosures: Evidence from Mandatory Monthly Revenue Reports 64 3.1 Introduction 64 3.2 Literature Review 68 3.3 Market and Institutional Background, Sample, and Research Design 71 3.4 Revenue Surprises, Earnings Surprises, and Analysts’ Earnings Forecast Revisions 79 3.5 Market reactions to monthly revenue releases 87 3.6 Conclusion 98 References for Chapter 3 101 Appendix 3.A 105 Appendix 3.B 108 Appendix 3.C 109 " | |
| dc.language.iso | en | |
| dc.subject | 期中會計資訊 | zh_TW |
| dc.subject | 流動性創造 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 銀行危機 | zh_TW |
| dc.subject | 市場危機 | zh_TW |
| dc.subject | 未預期營收 | zh_TW |
| dc.subject | 未預期盈餘 | zh_TW |
| dc.subject | 盈餘宣告後股價飄移 | zh_TW |
| dc.subject | 分析師預測調整 | zh_TW |
| dc.subject | market crises | en |
| dc.subject | corporate social responsibility | en |
| dc.subject | banking crises | en |
| dc.subject | revenue surprises | en |
| dc.subject | interim accounting information | en |
| dc.subject | analysts forecast revisions | en |
| dc.subject | post-earnings-announcement drift | en |
| dc.subject | earnings surprises | en |
| dc.subject | liquidity creation | en |
| dc.title | 企業社會責任對銀行流動性創造之影響與公司營收揭露之資訊效果 | zh_TW |
| dc.title | Two Essays on Bank Liquidity Creation and Information Value of Accounting Disclosures | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 博士 | |
| dc.contributor.oralexamcommittee | 莊文議(Hsin-Tsai Liu),鍾經樊(Chih-Yang Tseng),池祥麟,林志彥 | |
| dc.subject.keyword | 流動性創造,企業社會責任,銀行危機,市場危機,未預期營收,未預期盈餘,盈餘宣告後股價飄移,分析師預測調整,期中會計資訊, | zh_TW |
| dc.subject.keyword | liquidity creation,corporate social responsibility,banking crises,market crises,revenue surprises,earnings surprises,post-earnings-announcement drift,analysts forecast revisions,interim accounting information, | en |
| dc.relation.page | 122 | |
| dc.identifier.doi | 10.6342/NTU202101770 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-28 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
| Appears in Collections: | 財務金融學系 | |
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| U0001-2607202119062200.pdf Access limited in NTU ip range | 2.49 MB | Adobe PDF |
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