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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88660


    Title: 勞工生產力指標之增額資訊內涵
    The Incremental Information Content Of Productivity Measures
    Authors: 林晉宏
    Lin, Ching Houng
    Contributors: 康榮寶
    張志中

    Kang, Kung Pao
    Chang

    林晉宏
    Lin, Ching Houng
    Keywords: 生產力指標
    生產力衡量指標
    Date: 1994
    Issue Date: 2016-04-29 16:29:17 (UTC+8)
    Abstract:   自從Ball and Brown從事有關報酬與盈餘相關之實證研究以來,會計界爭相投入以資本市場為基礎之實證研究,其目的多是以探討盈餘資訊之有用性為主。Chang & Chang (1992)指出,會計資訊中以盈餘資訊擁有最大的資訊內涵。但是不論是國內或國外學者研究所得之結果均不是非常顯著(詳見第二章),而本研究擬轉換一個角度從其基本面著手,看投資人在作股價分析決策時,是否會針對財務資料作進一步的分析,而本論文乃是針對製造業的公司,看投資人在作決策時是否會考慮該公司生產力之好壞,以作為決策之基準。
    Description: 碩士
    國立政治大學
    會計學系
    G81353006
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002003853
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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