政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114743
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 51032991      線上人數 : 947
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114743


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/114743


    題名: 股息變動與年盈餘宣告的資訊效果
    Dividend Changes and the Informativeness of Annual Earnings Reports
    作者: 方智強
    Fang, Chih-Chiang
    日期: 1994-09
    上傳時間: 2017-11-15 14:54:34 (UTC+8)
    摘要: 本文探討在一有先後次序的揭露狀況下，股息變動是否有可能強化，而非減弱或掏空其後年盈餘宣告的資訊效果。當股息變動與前一年盈餘變動有相反的符號時，對公司的前景二者給予相衝突的信號。市場上對即將宣告的年盈餘，可能會有較分歧的看法。因此，在這種股息變動之後的盈餘宣告，應有特別明顯的資訊效果。本文的實證結果支持這種情況存在。因此，股息變動有可能模糊對盈餘的預期，而盈餘宣告有釐清的功能。
    In a sequential release setting, this study examines the common belief that dividend changes preempt or diminish the informativeness of subsequent earnings reports. When a dividend change gives a signal which conflicts with the change in earnings of the preceding year, the market expectations regarding the upcoming annual earnings may become more diverse. As a result, the annual earnings report following the dividend change should become more informative. The results of this study confirm this possibility. Earnings reports, therefore, are capable of clarifying the confusion in the market regarding the upcoming earnings that is caused by certain dividend changes.
    關聯: 會計評論, 28, 167-185
    資料類型: article
    DOI 連結: http://dx.doi.org/10.6552%2fJOAR.1994.28.7
    DOI: 10.6552/JOAR.1994.28.7
    顯示於類別:[會計評論] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML2428檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋