政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/87007

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87007

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87007

Title:	資本支出增額資訊內涵之研究
Authors:	楊奇玲
Contributors:	鄭丁旺楊奇玲
Keywords:	資本支出資本支出金額 UCAP CAP
Date:	1996
Issue Date:	2016-04-28 09:30:30 (UTC+8)
Abstract:	本研究旨在探討資本支出變數是否具有增額資訊內涵，並以台灣股票市場進行實證研究。首先測試盈餘資訊內涵，之後於盈餘／股價關係模武中加入資本支出變數，以多元迴歸分析方法測試資本支出變數是否具有增額資訊內涵？此外，考慮公司規模、風險、經濟成長等ERC決定因素及不同企業生命週期階段，對資本支出反應係數之影響。
Description:	碩士國立政治大學會計學系 82353031
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002479
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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