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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/54166
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/54166


    Title: 評價模型與投資策略--以剩餘淨利模型為中心
    Valuation model and Investment Strategy-- using residual income model
    Authors: 羅艾庭
    Contributors: 鄭丁旺
    羅艾庭
    Keywords: 市場效率
    剩餘淨利模型
    market efficiency
    residual income model
    Date: 2009
    Issue Date: 2012-10-30 10:11:34 (UTC+8)
    Abstract: 財務報表在資本市場扮演何種角色是會計學者長久以來關注的焦點。Ohlson的研究將實證研究的重心從解釋股價的行為轉向至會計資訊與企業價值關聯的研究。本研究以美國市場為背景,加入分析師對盈餘預測因素,測試剩餘淨利模型實證上的有效性,並且用以檢視是否能以此模型建立超越大盤的投資組合。實證結果顯示發現分析師的盈餘預測作為其他資訊之代理變數以及分析師之長期成長預測捕捉企業未來成長潛質,有助於提升模型對股價的解釋能力。本研究認為成長機會對股價具有正向之影響,現時股價表現反映投資人對未來預期的結果。
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    陳振遠、 張智堯、 王蘭芬與李文智,2005,應用Ohlson 會計評價模型探究公司治理之價值攸關性—以台灣上市公司電子業為例,臺大管理論叢,第十五卷第二期,123-142。
    謝佩芬2004, 財務指標與非會計資訊對股價之影響-Ohlson模型之延伸 應用,中原大學國際貿易研究所未出版碩士論文。
    蔡宜芬,2001,分析師預測與管理當局預測於企業評價之相對有用性研究-Ohlson模型之應用,國立政治大學會計學系未出版碩士論文。
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    Description: 碩士
    國立政治大學
    會計研究所
    97353053
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0973530531
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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