English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113311/144292 (79%)
Visitors : 50926635      Online Users : 895
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 >  Item 140.119/72672


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/72672


    Title: 新上市公司上市後年度盈餘窗飾之研究
    Other Titles: The Income Smoothing Study of New Listed Companies in Taiwan Security Market
    Authors: 林炯垚
    LIN, JOUNG-YOL
    Contributors: 財管系
    Date: 1993-10
    Issue Date: 2015-01-08 17:26:18 (UTC+8)
    Abstract: 我國新上市公司在申請上市之前常有窗飾盈餘之現象，以備在上市審查過程中較容易通過審核，而在上市後，其盈餘表現卻有大幅衰退之現象，而為投資人關切。此一實務制度問題在解釋上是否為公司正好面臨經濟環境不景氣，公司表現不前如上市前，或係因人為窗飾盈餘，致上市之後，乏力表現，實為政策管理所關切之問題。本文乃針對此一問題作一實證，運用統計無母數分析比較配對率間之盈餘差異予以檢定。檢定之前亦先建立操作性變量定義，計算會計應計盈餘之變動作測試分析，分析結果顯示，可以說明新上市公司上市前後確有窗飾盈餘之現象，而其採行方法以營業收入之方式最為明顯。
    Relation: 國立政治大學學報, 67(2), 553-586
    Data Type: article
    Appears in Collections:[財務管理學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    553586.pdf2040KbAdobe PDF2451View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback