請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57423完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌,劉嘉雯 | |
| dc.contributor.author | Yu-Wen Hsiao | en |
| dc.contributor.author | 蕭喻文 | zh_TW |
| dc.date.accessioned | 2021-06-16T06:45:30Z | - |
| dc.date.available | 2019-08-05 | |
| dc.date.copyright | 2014-08-05 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-27 | |
| dc.identifier.citation | 王瑄、葉疏，2010，股價是否充分反映其他綜合損益項目及股權交易之評價內涵？2010會計理論與實務研討會論文集，淡江大學會計學系與中華會計教育學會。
洪睿禧，2008，公司股權結構與盈餘管理、盈餘資訊內涵之關聯性，成功大學會計學研究所未出版碩士論文。 孫幸琪，1993，營業淨利、淨利及綜合損益於解釋股票報酬有用性之比較—台灣股市之實證研究，政治大學會計學研究所未出版碩士論文。 葉銀華，1999，家族控股集團、核心金業與報酬互動之研究—台灣與香港證券市場之比較，管理評論，第十八卷第二期：59-86。 黃佩鈴，2001，商業銀行之股權結構、核心代理問題與盈餘傳遞效果，中央大學財務管理研究所未出版碩士論文。 蔡信夫、鍾惠民、林詩韻，2003，控制股東代理問題與盈餘資訊內涵之關聯性研究—以台灣上市公司為例，當代會計，第四卷第二期：143-168。 羅夏虹，1999，綜合淨利及其組成項目與股票報酬之關連性，國立中正大學會計學研究所未出版碩士論文。 Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2003). Founding family ownership and the agency cost of debt. Journal of Financial Economics, 68(2), 263-285. Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178. Beaver, W. H., Clarke, R., & Wright W. F. (1979). The association between unsystem-atic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research, 17(2), 316-340. Biddle, G. C., & Choi, J. H. (2006). Is comprehensive income irrelevant? Journal of Contemporary Accounting and Economics, 2(1), 1-32. Brown, L. D., & Rozeff, M. S. (1979). Univariate time-series models of quarterly ac-counting earnings per share: A proposed model. Journal of Accounting Research, 17(1), 179-189. Cahan, S. F., Courtenay, S. M., Gronnewoller, P. L., & Upton, D. R. (2000). Value relevance of mandated comprehensive income disclosures. Journal of Business Finance & Accounting, 27(9‐10), 1233-1265. Chambers, D., Linsmeier, T. J., Shakespeare, C., & Sougiannis, T. (2007). An evalua-tion of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies, 12(4), 557-593. Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in East Asian corporations. Journal of Financial Economics, 58(1), 81-112. Collins, D. W., & Kothari, S. P. (1989). An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Ac-counting and Economics, 11(2), 143-181. Dhaliwal, D., Subramanyam, K. R., & Trezevant, R. (1999). Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics, 26(1), 43-67 Dopuch, N., & Simunic, D. (1980). The nature of competition in the auditing profes-sion: a descriptive and normative view. Regulation and the Accounting Profession, 34(2), 283-289. Easton, P. D., & Harris, T. S. (1991). Earnings as an explanatory variable for returns. Journal of Accounting Research, 29(1), 19-36. Fama, E. F., & French, K. R. (1992). The cross‐section of expected stock returns. The Journal of Finance, 47(2), 427-465. Fan, J. P., & Wong, T. J. (2002). Corporate ownership structure and the informative-ness of accounting earnings in East Asia. Journal of Accounting and Economics, 33(3), 401-425. Foster, G. (1977). Quarterly accounting data: Time-series properties and predic-tive-ability results. The Accounting Review, 52(1), 1-21. Goncharov, I., & Hodgson, A. (2008). Comprehensive income in Europe: Valuation, prediction and conservative issues. Paper presented at the Annales Universitatis Apulensis Eeries Oeconomica, 1. Griffin, P. A. (1977). The time-series behavior of quarterly earnings: preliminary evi-dence. Journal of Accounting Research, 15(1), 71-83 Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383. Hirst, D. E., & Hopkins, P. E. (1998). Comprehensive income reporting and analysts’ valuation judgments. Journal of Accounting Research, 36, 47-75. Hunton, J. E., Libby, R., & Mazza, C. L. (2006). Financial reporting transparency and earnings management. The Accounting Review, 81(1), 135-157. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. Latane, H. A., & Jones, C. P. (1977). Standardized unexpected earnings—A progress report. The Journal of Finance, 32(5), 1457-1465. La Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The Journal of Finance, 54(2), 471-517. Maines, L. A., & McDaniel, L. S. (2000). Effects of comprehensive-income character-istics on nonprofessional investors' judgments: The role of financial-statement presentation format. The Accounting Review, 75(2), 179-207. O'Hanlon, J. F., & Pope, P. F. (1999). The value-relevance of UK dirty surplus ac-counting flows. The British Accounting Review, 31(4), 459-482. Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4), 91-102. Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71(3), 289-315. Teoh, S. H., & Wong, T. J. (1993). Perceived auditor quality and the earnings response coefficient. The Accounting Review, 346-366. Villalonga, B., & Amit, R. (2006). How do family ownership, control and manage-ment affect firm value? Journal of Financial Economics, 80(2), 385-417. Wang, Y., Buijink, W., & Eken, R. (2006). The value relevance of dirty surplus ac-counting flows in the Netherlands. The International Journal of Accounting, 41(4), 387-405. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57423 | - |
| dc.description.abstract | 本研究旨在探討我國投資人是否會整合財務報告之盈餘及綜合損益項目，將其反應於企業股價。以我國2008年至2013年之上市櫃公司作為樣本，實證結果發現，綜合損益項目相較於未預期盈餘難以提供增額股價解釋能力。比較2013年導入國際會計準則前後之報表，改變綜合損益項目揭露方式由股東權益變動表至綜合損益表，同樣無法得到採用IFRS之報表較具有價值攸關性之結論。最後針對我國普遍之家族公司進行分析，發現家族公司未預期盈餘具價值攸關性，綜合損益項目則未皆具備此項特性。 | zh_TW |
| dc.description.abstract | This paper studies whether the investors incorporates the information conveyed in the reporting of comprehensive income items and make investment decisions based on such information. Using firms listed in Taiwan from 2008 to 2013, I find that other comprehensive income is secondary in explaining the abnormal returns and neither does it complements the information generated from unexpected earnings. Comparing the disclosure before and after the adoption of IFRS, I find that disclosing the comprehensive income items in comprehensive income statement from statement of stockholders equity does not affect the value relevance. Finally, I find that the abnormal returns from the family group is sensitive to unexpected earnings but not to the comprehensive income items. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T06:45:30Z (GMT). No. of bitstreams: 1 ntu-103-R01722019-1.pdf: 3250923 bytes, checksum: b40346421fb72e3c3850982aec5e111f (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 口試委員會審定書 I
致謝 II 摘要 III Abstract IV 第壹章、 緒 論 1 第貳章、 文獻回顧 4 第一節、 綜合損益之概念 4 第二節、 綜合損益之組成 6 第三節、 綜合損益之資訊內涵 9 第四節、 家族企業與盈餘資訊內涵 12 第參章、 研究設計及假說發展 15 第一節、 假說發展 15 第二節、 變數衡量 19 第三節、 資料來源及樣本選取 22 第肆章、 實證結果 25 第一節、 敘述性統計分析 25 第二節、 相關係數分析 27 第三節、 多變量迴歸分析 30 第四節、 敏感性分析 40 第五節、 額外測試 44 第伍章、 結論與建議 62 第一節、 結論 62 第二節、 研究限制 64 參考文獻 65 | |
| dc.language.iso | zh-TW | |
| dc.subject | 綜合損益 | zh_TW |
| dc.subject | 未預期盈餘 | zh_TW |
| dc.subject | 價值攸關性 | zh_TW |
| dc.subject | 家族企業 | zh_TW |
| dc.subject | 累積異常報酬 | zh_TW |
| dc.subject | comprehensive income | en |
| dc.subject | unexpected earning | en |
| dc.subject | value relevant | en |
| dc.subject | family group | en |
| dc.subject | cumulative abnormal return | en |
| dc.title | 我國綜合損益項目之價值攸關性 | zh_TW |
| dc.title | The Value Relevance of Comprehensive Income Items－Evidence from Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林瑞青 | |
| dc.subject.keyword | 綜合損益,未預期盈餘,價值攸關性,家族企業,累積異常報酬, | zh_TW |
| dc.subject.keyword | comprehensive income,unexpected earning,value relevant,family group,cumulative abnormal return, | en |
| dc.relation.page | 68 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-07-28 | |
| 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 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-103-1.pdf 未授權公開取用 | 3.17 MB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。