DC 欄位 |
值 |
語言 |
DC.contributor | 企業管理學系 | zh_TW |
DC.creator | 莊繼方 | zh_TW |
DC.creator | Ji-Fang Jhuang | en_US |
dc.date.accessioned | 2013-6-24T07:39:07Z | |
dc.date.available | 2013-6-24T07:39:07Z | |
dc.date.issued | 2013 | |
dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=100421065 | |
dc.contributor.department | 企業管理學系 | zh_TW |
DC.description | 國立中央大學 | zh_TW |
DC.description | National Central University | en_US |
dc.description.abstract | 本研究探討公司月盈餘之揭露是否影響盈餘及時性,進一步測試月盈餘揭露之頻率如何影響盈餘及時性。盈餘與股價之間之關係一直是國內外許多學者討論之問題,過去研究證實盈餘具有公司股價之資訊內涵。因此本研究使用台灣經濟新報(TEJ)資料庫,參考Basu(1997)模型,利用盈餘與股價之間的反迴歸測試我國月盈餘揭露之公司是否具有盈餘及時性。
實證結果顯示,月盈餘揭露與盈餘及時性之間呈顯著正相關,亦即當公司揭露月盈餘資訊時,對壞消息的反應速度愈快。本研究更進一步討論當年度月盈餘之揭露頻率是否影響盈餘及時性,結果顯示月盈餘之揭露頻率愈高,會愈快速的反應壞消息。 | zh_TW |
dc.description.abstract | This study investigates the relation between voluntarily disclose companies’ monthly earnings and earnings timeliness. Further testing month earnings disclosure frequency affect earnings timeliness. The relationship between earnings and stock price have been many scholars discussed problems, in the past studies have confirmed that earnings has company’s price information content. Therefore, this study uses the Taiwan Economic Journal (TEJ) database, reference Basu (1997) model, using the earnings and stock price reverse regression testing the relation between voluntarily disclose companies’ monthly earnings and earnings timeliness.
Empirical results show that voluntarily disclose companies’ monthly earnings and earnings timeliness have positive correlation. when the company disclosed month earnings information, the speed of response bad news was faster. This study discusses the relation between month earnings disclosure frequency and earnings timeliness. The results show the Disclosure month earnings more frequently, will be more quickly response the bad news. | en_US |
DC.subject | 月盈餘揭露 | zh_TW |
DC.subject | 盈餘及時性 | zh_TW |
DC.subject | 月盈餘揭露頻率 | zh_TW |
DC.subject | Voluntarily disclose companies’ monthly earnings | en_US |
DC.subject | Earnings timeliness | en_US |
DC.subject | Month earnings disclosure frequency | en_US |
DC.title | 月盈餘揭露與盈餘及時性之關聯 | zh_TW |
dc.language.iso | zh-TW | zh-TW |
DC.title | Voluntarily Disclose Companies’ Monthly Earnings and Earnings Timeliness | en_US |
DC.type | 博碩士論文 | zh_TW |
DC.type | thesis | en_US |
DC.publisher | National Central University | en_US |