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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/88655

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88655

Title:	資產重估價資訊環境理論之研究 The Research of Asset Revaluation Envirnment
Authors:	趙雅儀 Chao, Ya Yi
Contributors:	康榮寶張志中 Kon, Jon Po Chun, Chi Jon 趙雅儀 Chao, Ya Yi
Keywords:	資產重估價資訊環境理性預期 Asset Revaluation Information Invirnment Rational Expectation
Date:	1994
Issue Date:	2016-04-29 16:29:06 (UTC+8)
Abstract:	本文旨在探討資產重估價之資訊內涵，以及其所處之資訊環境。資產重估價可讓財務報表的表達較趨近於現實價值，亦有稅負優勢，然不顯著。在理性預期環境中，投資者若以為公司現實價值為重要資訊，則其應會以極快速度將其所知現值反應於股價上。然文獻中顯示，我國上市公司在發布資產重估價資訊時，股價會具正面的異常反應，顯然與理性預期理論所預測者相矛盾。所以本研究結論，不是公司現值的資訊無用處，便是另有原因。本研究深入研究探討發現，股價異常行為大多可歸因於，資產重估價可厚實資本公積轉增資的基礎，而未來的資本公積轉增資具填權效果。此為投資者所以為的資產重估價利基之所在。然而，資本公積轉增資僅屬會計科目重分類，所以無具經濟實質意義。
Description:	碩士國立政治大學會計學系 81353011
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003848
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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