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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/67568

    Title: 初次多角化、租稅天堂與公司價值之攸關性分析;Initial Diversification, Tax Haven and Company Value
    Authors: 楊子陞;Yang,Tzu-Sheng
    Contributors: 會計研究所
    Keywords: 多角化;租稅天堂
    Date: 2015-06-29
    Issue Date: 2015-07-30 22:10:46 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本文研究公司初次採取地區多角化策略投資者給予公司價值的評價。使用Ohlson(1995)提出之會計基礎評價模型為主要迴歸模型進行實證分析。並且區分公司初次地區多角化之投資地區,將投資地區區分為「租稅天堂地區」以及「非租稅天堂地區」,探討初次多角化投資地區不同性質對公司價值之影響。最後探討,當公司將租稅天堂地區之投資視為進入其他地區(如:中國大陸、美國等)的跳板,投資者對於執行跳板策略會有什麼樣的反映。
    ;This study, the evaluation for company value from the company Initial International diversification strategy investors give , use Ohlson (1995) basis of accounting evaluation model, proposed as the main empirical regression model analysis. District branch of the initial International diversification of investment areas, investment region classified into "tax haven" and "non-tax haven" to explore the effects of different of the company value. Finally, we explore, when the company will invest tax haven seen as to other countries (eg: China, US, etc.) springboard, investors will be what kind of reaction to this policy.
    The empirical results indicated that when the company Initial International diversification, the company value will discount and significant. When the company Initial International diversification investment tax haven, investors give the company the more negative reaction, company value will discount too; When the company Initial International diversification investment non-tax haven, investors give the company the more positive reaction, thus making the company value will premium. The company will invest tax haven seen as springboard to get a better evaluation.
    Appears in Collections:[會計研究所 ] 博碩士論文

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