政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114739

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政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 > Item 140.119/114739

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114739

Title:	市場報酬及會計盈餘模型之簡介 A Simple Framework for Modeling the Explicit Earnings-Returns Relation
Authors:	鄭振興 Cheng, Agnes C. S.
Date:	1994-09
Issue Date:	2017-11-15 14:54:23 (UTC+8)
Abstract:	本研究主要介紹如何用一簡單的現值模型導出市場報酬及會計盈餘間之不同模式。過去的研究所用的模式常因特異的研究問題有所變動。本研究從一步步的模型發展過程中，教導會計博士班學生及研究初學者能對不同的會計模式及模式間的比較關係有深入的了解。惟有深入了解理論模型，吾人才能有效的從事實證研究之工作。在討論模式導出過程中，本研究借用已發表的研究報告以舉例說明。 This paper provides a step-by-step illustration on how the relationship between earnings and returns can be formally modeled. By understanding the detailed processes of the model development, this paper will help accounting Ph.D. students and researchers interested in this line of research in understanding and evaluating studies of the returns-earnings relationship. Only when a full understanding of the theoretical model is obtained, can a proper empirical research design be attained. The paper starts from a general valuation model which leads to different earnings-returns formats corresponding to different specifications seen in previous studies. After the fundamental theoretical framework is established, several studies are discussed as examples to illustrate the use of the basic framework.
Relation:	會計評論, 28, 51-78
Data Type:	article
DOI 連結:	http://dx.doi.org/10.6552%2fJOAR.1994.28.3
DOI:	10.6552/JOAR.1994.28.3
Appears in Collections:	[會計評論] 期刊論文

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