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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86566

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86566

Title:	財務預測宣告對信用交易影響之研究 Voluntary forecast versus credit transactions
Authors:	唐婉珊
Contributors:	康榮寶唐婉珊
Keywords:	財務預測信用交易 Voluntary forecast Margin transaction Short transaction Good news Bad news Noisy trader
Date:	1997
Issue Date:	2016-04-27 14:05:43 (UTC+8)
Abstract:	本論文的目的，在探討我國自願性財物預測公告與公告與證券信用交易之間的關係。信用交易的增減代表使用信用交易的投資者對某特定資訊的瞭解與使用，因此實證檢視財務預測的修正行為與信用交易增減的關係，可以敏銳地瞭解，是種特定投資者在哪個時點對財務預測修正進行理性預期，並予使用且做了較實際的交易行為。因此，本研究的測試可以瞭解使用信用交易的投資者如何使用財務預測等相關資訊。據此，本研究的結果有助於了解使用信用交易的投資者如何運用自願性財務預測資訊來做投資決策。 This study aims to examine the relationship between an announcement of voluntary forecasts and credit transactions, including margin and short transactions. In general, an announcement of good news would attract investor to employ margin for a long position, and vice versa. Since only noisy trader can employ credit transaction in Taiwan, this study hypothesizes that investors would follow the announcement for making rational expectation. The results of this study could help understand how noisy traders use a financial forecast. This study selects the samples occurred between 1995 and 1997 to test the established hypotheses.
Description:	碩士國立政治大學會計學系 85353024
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002122
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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