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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85315


    Title: 大陸上市公司現金增資資格與盈餘管理關係之研究
    Authors: 蔡志仁
    Contributors: 康榮寶
    蔡志仁
    Keywords: 現金增資
    營運績效
    盈餘管理
    Date: 2001
    Issue Date: 2016-04-18 16:24:52 (UTC+8)
    Abstract: 本研究主要探討大陸上市公司現金增資前後財務經營績效變動與增資資格的關係。所選取的樣本係選自在1995至1997三年間辦理增資配股的上市公司。所採用的研究方法為無母數統計方法中的Wilcoxon signed rank test & Wilcoxon rank sum test兩種檢定方法。研究的結果如下:
    Reference: 1.朱家萱,1997,我國上市公司現金增資後經營績效之研究,中正大學會計研究所未出碩士論文
    2.周雯菁,1994,公司上市前後經營績效之實證研究,台灣大學會計研究所未出版碩士論文
    3.洪貴恩,1989,從財報分析與股票報酬率之觀點探討台灣初次上市公司之上市效果,東吳大學會計研究所未出版碩士論文
    4.曾國禓,1995,公司上市後業績衰退與盈餘管理關係之研究,政治大學會計研究所未出版碩士論文
    5.連靜仙,1993,初次上市公司盈餘管理之研究,政治大學會計研究所未出版碩士論文
    6.蘇慧芬,1992,初次上市公司上市前後年度盈餘窗飾之研究,政治大學會計研究所未出版碩士論文
    7.陳雅琳,1993,公司上市前盈餘操縱之實證研究,台灣大學會計研究所未出版碩士論文
    8.吳桂燕,1993,從代理關係探討國內上市公司上市前後之融資、投資決策與經營績效,台灣大學商學研究所未出版博士論文
    9.廖健寧,1996,公司上市前後財務經營績效變動原因之研究,政治大學會計研究所未出版碩士論文
    10.Bharat, J. A. and O. Kini, 1994,“The Post Issue Operating Performance of IPO Firms”Journal of Fianance ,1699-1727.
    11.Hansen, R. S. and C. Crutchley, 1990,“Corporate Earnings and Financings: an Empirical Analysis”Journal of Business 63,347-370.
    12.Ritter, Jay R., 1991,“The Long Run Performance of Initial Public Offerings”Journal of Finance 46,3-27.
    13.Leland, H. and D. Pyle., 1977,“Information Asymmetries, Financial Structure and Financial Intermediaries”Journal of Finance( May) ,371-387.
    14.Ibbotson, R. G., 1975,“Price Performance of Common Stock New Issues”,Journal of Financial Economics, pp.235-271.
    15.Aharony, J., C. Lin and M. P. Loeb, 1993,“Initial Public Offerings Accounting Choices , and Earnings Management”Contemporary Accounting Research (Fall):61-81.
    16.Rao, Gita R., 1993,“The Relation Between Stock Returns and Earnings: a study of newly-public firms”Working paper, Kidder Peabody and Co., New York.
    17.Healy, P., 1985,“The Impact of Bonus Schemes on the Selection of Accounting Principles”Journal of Accounting and Economocs 7, pp.85-107.
    Description: 碩士
    國立政治大學
    國際經營與貿易學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001529
    Data Type: thesis
    Appears in Collections:[國際經營與貿易學系 ] 學位論文

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