政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86997

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86997

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86997

Title:	投資機會集合與公司會計政策選擇、經理人自願性揭露盈餘預測資訊之相關性研究
Authors:	曹杏如
Contributors:	吳安妮曹杏如
Keywords:	投資機會集合公司債
Date:	1996
Issue Date:	2016-04-28 09:30:09 (UTC+8)
Abstract:	本研究以公司資產帳面價值與市場價值的比率、股東權益市場價值和帳面價值的比率、盈餘價格比、每股盈餘成長率作為投資機會集合的替代變數。首先，控制公司規模、財務槓桿、資產報酬率，探討投資機會集合與公司會計政策選擇間之關係；另外，控制公司規模、股權結構，探討投資機會集合與經理人自願性揭露盈餘預測資訊間之關係。 This research provides evidence on the cross-sectional relation between firms`investment opportunities, their debt and compensation contracts, their size and financial leverage, and their accounting policy choices.
Description:	碩士國立政治大學會計學系 84353033
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002469
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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