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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86565

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86565

Title:	我國上市公司會計盈餘、成長機會與股價變動關聯性之研究 The relationship between accounting earnings, growth opportunities and variance of stock price in Taiwan`s stock-listed companies
Authors:	許淑蕙 Sheu, Shwu-Huey
Contributors:	陳錦烽 Chern, Jiin-Feng 許淑蕙 Sheu, Shwu-Huey
Keywords:	會計盈餘成長機會股價變動 Accounting earnings Growth opportunities Variance of stock price
Date:	1997
Issue Date:	2016-04-27 14:05:41 (UTC+8)
Abstract:	本研究主要是在探討成長機會與股價變動的關係，並檢視考慮各公司間成長機會差異與盈餘特續性變數後，是否會增加盈餘資訊內涵之解釋能力。一般而言，盈餘資訊確具資訊內涵，唯解釋能力不高(Lev, 1989)。本研究首先分析成長機會與股票報酬的關聯性；同時透過分析成長機會與盈餘間關係的推演，亦可進一步確定盈餘與成長機會對股票報酬真正的影響程度。 The major purpose of this study is to examine the relationship between growth opportunities and variance of stock price. and to indicate that the inclusion of impact of different growth opportunities in addition to earnings persistence among firms, whether the results can improve the explanatory power of information content. Lev(1989) demonstrated that accounting earnings is an useful information but its usefulness is quite unstable. First of all, this study is to analysize the association between growth opportunities and stock returns, and through the deduction of analysizing the reationship between growth opportunities and earnings, the true effect of growth oppotunities in addition to earnings on stock rate of returns can be identified further.
Description:	碩士國立政治大學會計學系 85353034
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001941
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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