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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88327


    Title: 我國新上市承銷公開揭露體系之研究
    On Public Disclosure System of Initial Public Offerings
    Authors: 謝孟君
    Hsieh, Meng Chun
    Contributors: 康榮寶
    張志中

    Kang, Jung Pao
    Chang, Chih Chung

    謝孟君
    Hsieh, Meng Chun
    Keywords: 承銷制度
    公開說明書
    代理理論
    Initial Public Offerings
    Agency Theory
    Perspective
    Date: 1994
    Issue Date: 2016-04-29 15:29:33 (UTC+8)
    Abstract:   本研究旨在探討我國新上市承銷制度中公開揭露體系之最適管制體系,所使用之理論架構與方法為代理理論。為充份瞭解本研究所提出的問題,本研究首先深入探討我國現行的承銷制度,並依據相關研究理論與結果探究我國目前的承銷問題,其間對於公開揭露體系應有資訊內容之探討,係以理性預期均衡理論為依據。本研究以為無論係現制下的承銷制度或擬議中之競價拍賣制,其主要問題在於公開揭露體系的格式與內容不妥善。其次,我國股市中財務資訊(包括所有公開揭露資訊)的使用效率亦不高。在如許環境下,不知情投資者往往需要支付可觀的市場逆選擇機會成本。
    Description: 碩士
    國立政治大學
    會計學系
    82353006
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003421
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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