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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/87010

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題名:	盈餘與股價關係模式之比較研究 Comparison among models on the relationship between prices and earnings
作者:	楊陳松
貢獻者:	康榮寶張志中楊陳松
關鍵詞:	盈餘股價
日期:	1996
上傳時間:	2016-04-28 09:30:36 (UTC+8)
摘要:	本研究觀察我國盈餘與股價的關係，共測試八個模式其中包括價格模式、報酬模式與ERC模式。本研究以為(1)ERC模式優於其他模式，(2)ERC模式下盈餘是有用的(3)盈餘持續性、成長機會與風險為盈餘股價關係模式中重要的變數，惟加入實證模式中，結果會較不穩定。(4)未預期盈餘與持續性應以成長率形式定義，及(5)報酬窗期應交明確定義之。茲將實證結果彙述如下： Return models and price models were commonly employed by previous research. This paper makes a comparison between these models, on considering the specific circumstances of Taiwan stock market in which majority, always up to 90%, of the stockholders are short-term individual speculators. In view of long-run earnings formulation different from single period one. It also specifies earnings response coefficient factors including persistence, growth opportunity, and risk, as the independent variables.
描述:	碩士國立政治大學會計學系 84353024
資料來源:	http://thesis.lib.nccu.edu.tw/record/#B2002002482
資料類型:	thesis
顯示於類別:	[會計學系] 學位論文

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