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政大典藏 > College of Commerce > Department of International Business > Theses > Item 140.119/86453

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Title:	兩岸財務資訊特性及有用性之比較研究 The comparative information content of earnings in Taiwan and China stock markets
Authors:	陳珮琦 Cheng, Pei-Chi
Contributors:	康榮寶陳珮琦 Cheng, Pei-Chi
Keywords:	資訊環境年度盈餘資訊盈餘反應係數盈餘組成分子財務資訊兩岸股市 Information environment Information contents of earnings ERC (Earnings Response Coefficient) model Earning components Taiwan stock market China stock market Earning level
Date:	1997
Issue Date:	2016-04-27 11:22:22 (UTC+8)
Abstract:	本研究的目的在比較研究中國大陸與台灣股市，其上市公司的財務資訊特性，以及這些財務資訊在這兩個股市中的有用性。大陸股市迄今年齡尚輕，僅七歲。唯大陸股市的法規，散戶多，同文同種等與台灣股市相近；不同之處在於，例如國家對上市公司所持有的股份仍佔一定比例、法人極少（中國大陸自五月份始方開放共同基金的發行）、股市分為 A、B 及 H 股等。因此在不同的股市特性及股市環境下，到底公開資訊被使用的情形如何？這種比較分析可令我們深入瞭解，在不同股市特性及股市環境（包括證劵管理環境）下，投資者使用公開財資訊的深度與廣度。因此本研究以公開財務報表為例，探討並比較台灣股市與中國大陸間資訊有用性及有用程度。 This study mainly applies ERC (Earnings Response Coefficient) model to compare the information contents of earnings in Taiwan and China stock markets. In addition, this study investigates the disclosure rules of these two markets in order to develop related hypotheses.
Description:	碩士國立政治大學國際經營與貿易學系 85351022
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001905
Data Type:	thesis
Appears in Collections:	[Department of International Business] Theses

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