Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/102911
DC Field | Value | Language |
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dc.contributor | 財管系 | |
dc.creator | 林炯垚;蘇慧芬 | zh_TW |
dc.creator | Lin, Joungyol;Feng, Su Hui | |
dc.date | 1993-10 | |
dc.date.accessioned | 2016-10-18T02:57:41Z | - |
dc.date.available | 2016-10-18T02:57:41Z | - |
dc.date.issued | 2016-10-18T02:57:41Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/102911 | - |
dc.description.abstract | 我國新上市公司在申請上市之前常有窗飾盈餘之現象,以備在上市審查過程中較容易通過審核,而在上市後,其盈餘表現卻有大幅衰退之現象,而為投資人關切。此一實務制度問題在解釋上是否為公司正好面臨經濟環境不景氣,公司表現不前如上市前,或係因人為窗飾盈餘,致上市之後,乏力表現,實為政策管理所關切之問題。本文乃針對此一問題作一實證,運用統計無母數分析比較配對率間之盈餘差異予以檢定。檢定之前亦先建立操作性變量定義,計算會計應計盈餘之變動作測試分析,分析結果顯示,可以說明新上市公司上市前後確有窗飾盈餘之現象,而其採行方法以營業收入之方式最為明顯。 | |
dc.format.extent | 2089190 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 國立政治大學學報, 67 part 2,553-586 | |
dc.title | 新上市公司上市前後年度盈餘窗飾之研究 | zh_TW |
dc.title.alternative | The Income Smoothing Study of New Listed Companies in Taiwan Security Market | |
dc.type | article | |
item.fulltext | With Fulltext | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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fb160929104432.pdf | 2.04 MB | Adobe PDF2 | View/Open |
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