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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86986

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86986

Title:	營業而來的運用資金及現金流量增額資訊內涵之研究
Authors:	王毅偉
Contributors:	康榮寶張志中王毅偉
Keywords:	Information contents Incremental information contents Working capitals from operations Cash flows from operations Earnings Gains on disposal of fixed assets Reserve of asset revaluation
Date:	1996
Issue Date:	2016-04-28 09:29:44 (UTC+8)
Abstract:	本研究的目的在探討，盈餘中所包括的由營業而來的運用資金及現金流量相對於盈餘而言，是否具增額資訊內涵？動機來自於我國於民國78年12月28日公布現金流量表取代財務狀況變動表，前者之主要衡量指標為營業活動現金流量，後者則為營業而來之運用資金，而以前者取代後者的理由究竟是因營業活動現金流量較營業而來運用資金更具資訊內涵？抑或是營業而萊的運用資金與盈餘之相關性太高，導致該指標無增額資訊內涵，而須提供與盈餘相關性較低的現金流量資訊？還是財務狀況妥動表相對於損益表及現金流量表而言，已無法提供增額資訊內涵？由於相關研究結果分歧，故本論文試圖做一深入瞭解。 This study aims to examine the incremental information contents of working capitals and cash flows which is mainly motivated by the mandated accounting regulation in relation to statement of cash flows on December 28, 1989. The empirical analysis includes 162 samples covering from 1991 to 1995. The findings can be summarized as follows.
Description:	碩士國立政治大學會計學系 84353003
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002457
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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