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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87517
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87517


    Title: 存貨與銷貨及盈餘關聯性之研究
    The association of sales and earning with inventory
    Authors: 林麗貞
    Lin, Phyllis
    Contributors: 劉啟群
    林麗貞
    Lin, Phyllis
    Keywords: 存貨
    銷貨
    盈餘
    存貨經濟模型
    生產平穩模型
    Inventory
    Sale
    Earning
    Date: 1995
    Issue Date: 2016-04-28 14:47:38 (UTC+8)
    Abstract:   存貨在企業營運中扮演重要的角色,在企業產銷過程中,存貨成為一項無可避免的投資,存貨管理之良窳不同,可能為企業創造利潤,亦可能造成企業營運狀況之惡化。此外,不同的產業或公司基於營運環境之差異,可能適用不同的存貨模型,所以存貨的經濟模型可作為財務報表分析的重要指引。因此,由於存貨管理對企業經營之影響重大,以及希冀分析台灣上市公司存貨生產模型的適用情況是引發本研究的動機。
    Reference: 一、中文部分:
    1.官德星,存貨與景氣循環:個體與總體面之探討,台灣大學經濟研究所碩士論文,民國76年。
    2.侯啓娉,現金流量增額資訊內涵之研究,政治大學會計研究所碩士論文,民國81年。
    3.徐景亮,我國股票上市公司現金流量表之資訊內涵與編制問題之研究,政治大學企業管理所博士論文,民國81年。
    4.翁賢育,現金流量對應計項目增額資訊內涵之研究,政治大學會計研究所碩士論文,民國81年。
    5.張育琳,應計基礎與現金流量基礎預測現金流量能力之研究,政治大學會計研究所碩士論文,民國80年。
    6.張紹勳、林秀娟,SAS/PC統計分析與實務應用,台北,松崗,1995年初版。
    7.顏月珠,高階統計方法,台北,陳昭明,民國83年初版。
    二、英文部分:
    1.Bernard, V. L. and T. L. Stober, “The Nature and Amount of Information in Cash Flows and Accruals”, The Accounting Review (October 1989) : 624-652.
    2._______, and J. Noel, “Do Inventory Disclosures Predict Sales and Earnings?” Journal of Accounting Auditing & Finance (Spring 1991) : 145-181.
    3.Blinder, A. S. “Can the Production Smoothing Model of Inventory Be saved?” The Quarterly Journal of Economics (August 1986) : 431-453.
    4.Bowen, R. M., D. Burgstahler, and L. A. Daley, “The Incremental Information Content of Accrual Versus Cash Flow”, The Accounting Review (October 1987) : 723-747
    5.Kahn, J. A., “Inventories and the Volatility of Production”, The American Economic Review (September 1987) : 667-679.
    6.Rayburn, J., “The Association: on of Operating Cash Flow and Accruals with Security Returns”, Journal of Accounting Research (Supplement 1986) : 112-138.
    7.Wilson, G. P., “The Relative Information Content of Accruals and Cash Flows : Combined Evidence at the Earnings Announcement and Annual Report Release Date”, Journal of Accounting Research (Supplement 1986) : 165-204.
    8. _______, “The Incremental Information Content of the Accrual and Funds Components of Earnings”, The Accounting Review (April 1987) : 293-322.
    Description: 碩士
    國立政治大學
    會計學系
    83353007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002845
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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