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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Tay-chang Wang),劉嘉雯(Chia-wen Liu) | |
| dc.contributor.author | Meng-Chieh Yu | en |
| dc.contributor.author | 游孟潔 | zh_TW |
| dc.date.accessioned | 2021-06-08T05:14:26Z | - |
| dc.date.copyright | 2006-07-21 | |
| dc.date.issued | 2006 | |
| dc.date.submitted | 2006-07-03 | |
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'A Direct Test of the Cognitive Bias Theory of Share Price Reversals.' Journal of Accounting and Economics 14, 155-166. 33. Kormendi, R. and R. Lipe. 1987. 'Earnings Innovations, Earnings Persistence, and Stock Returns.' Journal of Business 60, No.3, 323-345. 34. Kothari, S. P. and J. L. Zimmerman. 1995. 'Price and return models.' Journal of Accounting and Economics 20, 155-192. 35. Lipe, R. C. 1986. 'The Information Contained in the Components of Earnings.' Journal of Accounting Research 24, 37-64. 36. Ohlson, J. A. 1995. 'Earnings, Book Values, and Dividends in Equity Valuation.' Contemporary Accounting Research 11, No.2, 661-687. 37. Penman, S. H. 1992. 'Financial Statement Information and the Pricing of Earnings Changes.' The Accounting Review 67, No.3, 563-577. 38. Richardson, S. A., R. G. Sloan, M. T. Soliman and I. Tuna. 2005. 'Accrual reliability, earnings persistence and stock prices.' Journal of Accounting and Economics 39, 437-485. 39. Sloan, R. G. 1996. 'Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?' The Accounting Review 71, No.3, 289-315. 40. Subramanyam, K. R. and J. J. Wild. 1996. 'Going-Concern Status, Earnings Persistence, and Informativeness of Earnings.' Contemporary Accounting Research 13, No.1, 251-273. 41. Swaminathan, S. and J. Weintrop. 1991. 'The Information Content of Earnings, Revenues, and Expenses.' Journal of Accounting Research 29, No.2, 418-427. 42. Warfield, T. D., J. J. Wild and K. L. Wild. 1995. 'Managerial ownership, accounting choices, and informativeness of earnings.' Journal of Accounting and Economics 20, 61-91. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24029 | - |
| dc.description.abstract | 本研究欲探討來自於不同來源的盈餘所帶來的盈餘成長對盈餘品質及盈餘反應係數的影響。針對盈餘品質，以盈餘持續性及盈餘管理作為衡量盈餘品質的指標。本研究欲探索盈餘連續成長源自於收入連續成長的公司，相較於只有盈餘連續成長而非同時伴隨收入成長的公司，是否盈餘持續性較高，盈餘管理的可能性較低，以及是否有較大的盈餘反應係數。
結果顯示，同時擁有盈餘及收入連續成長的公司較只有盈餘連續成長的公司的確有較高的盈餘持續性，較低的管理盈餘的可能性，以及有較大的盈餘反應係數。除此之外，本研究的結果與先前文獻（Ohlson, 1995）的結果一致，也就是說，有較大盈餘反應係數的公司其帳面價值反應係數相對較小。 | zh_TW |
| dc.description.abstract | This study intends to empirically examine the effects of earnings growth from various components of earnings on quality of earnings and earnings response coefficients. In order to measure the quality of earnings, I use both earnings persistence and earnings management. The study explores whether firms with sustained increases in earnings attained by sustained increases in revenues have higher earnings persistence, less possibility of managing earnings, and larger earnings response coefficients.
Results indicate that firms with revenue-maintained earnings growth do have higher earnings persistence and less possibility of earnings management and larger earnings response coefficients than those with only earnings growth. In addition, like the results in the previous literature (Ohlson, 1995), the results in this study portrays that the larger the earnings response coefficients firms have, the smaller the book value response coefficients they do. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T05:14:26Z (GMT). No. of bitstreams: 1 ntu-95-R93722034-1.pdf: 349857 bytes, checksum: f3cc803b1d4205c99e649b49606ca063 (MD5) Previous issue date: 2006 | en |
| dc.description.tableofcontents | 1 Introduction……………………………………………1
1.1 Motivation………………………………………………1 1.2 Objectives………………………………………………2 1.3 Structure………………………………………………3 2 LiteratureReview………………………………………4 2.1 Different Informativeness for Revenues and Expenses…………………………………………………4 2.2 Quality of Earnings…………………………………5 2.2.1 Earnings Persistence…………………………….……5 2.2.2 Earnings Management……………………………………7 2.3 Earnings Response Coefficients……………………10 2.4 Other relative Literature………………………….13 3 Research Design………………………………………14 3.1 Classification and Hypotheses……………………14 3.1.1 Groups firms with Sustained Earnings Growth……14 3.1.2 Hypotheses………………………………………………17 3.2 Research methodology…………………………………19 3.2.1 Model design……………………………………………19 3.2.1.1 Tests on Earnings persistence…………………19 3.2.1.2 Tests on Earnings Response Coefficients Specification of particular valuation…22 3.2.1.3 Tests on Earnings Quality: EarningsManagement…25 3.3 Sample Selection and Descriptive Statistics…………29 3.3.1 Sample Selection …………………………………………29 3.3.2 Variable Measurement……………………………………29 3.3.3 Descriptive Statistics…………………………………31 4 Empirical Results……………………………………………33 4.1 Earnings Persistence………………………………………33 4.2 Earnings Management………………………………………41 4.3 Earnings Response Coefficients……………………………46 5 Conclusions and Suggestions…………………………………51 5.1 Conclusions……………………………………………………51 5.2 Research limitations…………………………………………52 5.3 Suggestions……………………………………………………53 Reference………………………………………………………………55 | |
| dc.language.iso | en | |
| dc.subject | 盈餘反應係數 | zh_TW |
| dc.subject | 盈餘品質 | zh_TW |
| dc.subject | 盈餘持續性 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | earnings response coefficients | en |
| dc.subject | earnings persistence | en |
| dc.subject | earnings management | en |
| dc.subject | Quality of earnings | en |
| dc.title | 不同的盈餘組成份導致的盈餘成長對盈餘品質與盈餘反應係數的影響 | zh_TW |
| dc.title | The Effects of Earnings Growth from Various components of Earnings on Quality of Earnings and on Earnings Response Coefficients | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 94-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.advisor-orcid | ,劉嘉雯(acliu@ntu.edu.tw) | |
| dc.contributor.oralexamcommittee | 林瑞青(Ruey-Ching Lin) | |
| dc.subject.keyword | 盈餘品質,盈餘持續性,盈餘管理,盈餘反應係數, | zh_TW |
| dc.subject.keyword | Quality of earnings,earnings persistence,,earnings management,earnings response coefficients, | en |
| dc.relation.page | 61 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2006-07-05 | |
| 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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