政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/84420

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/84420

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/84420

Title:	我國上市公司資本支出增額資訊內涵之研究 The Incremental Information Content of Capital Expenditures of Taiwan Listed Companies
Authors:	曹壽民 Tsaur, Shaw-Min
Contributors:	鄭丁旺 Cheng, Ting-Wong 曹壽民 Tsaur, Shaw-Min
Keywords:	盈餘資本支出股票報酬狀態空間模型資本支出反應係數 earnings capital expenditure stock returns state space model capital expenditure response coefficient
Date:	1998
Issue Date:	2016-04-14 13:57:58 (UTC+8)
Abstract:	本文旨在探討我國上市公司除了盈餘外，資本支出是否具有增額資訊內涵。研究內容分為兩個部份，第一部份在使用狀態空間樣型探討資本支出是否有助於預測未來盈餘；第二部份根據本文推導之模式探討資本支出資訊與股標報酬之關聯。〔分為年度研究與長期研究（兩年及三年）兩個部份〕。研究結果發現： This study aims to examine the incremental information content of capital expenditures of Taiwan listed companies. Taiwan listed companies generally have intensive capital expenditure rather then research and development costs in order to sustain the growth of their performance. Thus, this study suspects that the level of capital expenditures could help predict future earnings upon which capital expenditure could incrementally explain the earnings/return relationship. Empirically, this study first investigates the relationship between current capital expenditure and future earnings. Second, in order to select the optimal earnings/return windows, this study simulates the returns window for large and small firms over various long windows. Third, this study extends Collins and Kothari (1989) and Feltham and Ohlson (1995) to investigate whether the capital expenditure would contain an incremental information content in terms of earnings/return relationship. The findings of this study can be summarized as follows.
Description:	博士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2002000652
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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