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題名 上市公司發行海外存託憑證之研究
作者 朱炫璉
Zhu, Xuan-Lian
貢獻者 薛富井
Xue, Fu-Jing
朱炫璉
Zhu, Xuan-Lian
關鍵詞 海外存託憑證
資金
國際
投資
會計
商業
ACCOUNTING
BUSINESS
日期 1993
1992
上傳時間 2-May-2016 15:15:53 (UTC+8)
摘要 我國六年國家建設計劃業已陸續開展，所需資金極為龐大，政府為籌措建設經費，勢
參考文獻 中文部份
1.林志成，規則S 及規則144A對非美國發行人所造成之影響，證券管理，第十卷，第五期， 31-41, 民國八十一年五月
2.財政部證券管理委員會，上市發行公司參與發海外存託憑證審核要點，民國八十一年四月
3.李啟賢，海外存託憑證及台灣存託憑證，財團法人中華民國證券市場發展基金會
4.楊葉承，認識存託憑證，永興證券投資季刊，第二期，29-32 , 民國八十一年四月
5.黃金澤，海外存託憑證及其財稅處理研討(上) ，會計研究月刊，第八十一期， 43 – 48, 民國八十一年六月
6.陳建志，上市公司發行可轉換公司債之研究，政治大學企業管理研究所碩士論文，民國八十年六月
7.溫芳郁，多元資本市場更富籌資空間--企業長期資金籌措之道，會計計研究月刊，第54 期， 88-90, 民國七十九年三月
8.陳隆麒編譯，現代財務管理，台北:華泰書局，民國七十七年八月
9.財團法人中華民國證券市場發展基金會編印，鑫典，民國八十一年五月
10.財政部證券管理委員編印，證券統計要覽，民國八十二年
11.柯承恩、李文智、蘇裕惠，我國新上市公司簽證市場之研究，民國八十一年十月
12.蘇迺惠，多國籍企業績效評估方式之研究--台灣地區之實證，政治大學會計研究所碩士論文，民國八十一年六月
13.顏月珠，商用統計學，三民書局，民國八十年八月
14 編輯部，引進外國專業投資機構投資國內證券概況，證券管理，第十卷，第六期，49-51，民國八十一年六月
15.編輯部，第一組業務報導，證券管理，第十卷，第七期，43- 44，民國八十一年七月
英文文獻
1.Frederick D.S. Choi and Richard M. Levich, The　Capital Market Effects Of International Accounting Diversity (Homewood, Illinois : Dow Jones-Irwin,
1990)
2.shahrokh M. Saudagaran, "An Empirical Study Of Selected Factors Influencing The Decision To List On Foreign Stock Exchanges," Journal of International Business Studies, Spring 1988, 101-127 .
3.Ajay Adhikari, Edward N. Coffman and Rusoul H. Tondkar, "Going Global -- A Toronto-to-To the intricacies of foreign stock listings," CA Magazine, JuIy 1991 ., 2 4-31
4 . Mary Jo Dieckhaus, "Should You List On A Foreign Exchange?" Chief Executive, March 1992, 45-47
5.Gary C. Biddle and Shahrokh M. Saudagaran, "Foreign Stock Listings: Benefits, Costs, and the Accouting Policy Dilemma, "Accounting Horizons, September 1991, 69-80
6 .Frederick D.S choi and Richard M. Levich, "Behavioral Effects of International Accounting Diversity," Accounting Horizons, June 1991,1-13
7.John S. Howe and Kathryn KeIm, "The Stock Price Impacts of Overseas Listings," Financial Management, Autumn 1987, 51 - 56
8. ___________ "Let the world leader In Depositary Receipts he I p you reach investors," The Bank of New York , 1992
9. __________ "Depositary Receipts," Citibank Issuer Services, September 1992
*10.W.Meyers, "The Lure of Listing In Tokyo," Institutional Investor, November 1985, 257-261
*11.M.Sesit ,"More U.S. Concerns Seek to Be Listed Overseas, "The Wall Street Journal, June 10, 1985, 6
*12 . N. Osborn, "The Rise of the International Equity," Euromoney, May 1984, 64-68
*13.C. Fildes, "Listing in London: It`s Such a Very Jolly Game!" The Commercial and Financial Chronicle, June 1975, 5.
*14.M.Conte and A.S. Tannenbaum, "Employee-Owned Companies: Is the Difference Measurable ?" Monthly Labor Review, July 1978, 23 - 28
*15.S.M. Saudagaran and G.C. Biddle, "Financial Disclosure Requirements and Foreign Stock Exchange Listing Decisions." working paper, University of Washington, July, 1991.
16.BaII, R. " Changes in. Accounting Techniques and Stock Prices, "Journal of Accounting Research, Spring 1972, 1-38 .
17.H.G.Grubel, "International Diversified Portfolios: Welfare Gains and Capital Flows, "American Economic Review, December 1968, 1299-1314.
18.H.G . Grubel and K. Fadner, "The Interdependence of International Equity Markets, "Journal of Finance, March 1971, 89-94.
19 . J.S . Howe and K. Kelm, "The stock Price Impacts of Overseas Listings," Financial Management, Autumn 1987, 51-56 .
20.Furst, R. "Does listing Increase the market Price of common stocks? “Journal of Business, April 1970, 174-180
21.Van Horne, J. "New listings and their price behavior, "Journal of Finance, September 1970, 783-794.
22.Ang, J.S. and R.A. Pohlman ,"A Note On the Price Behavior of Far Eastern Stocks, "Journal of International Business Studies, 1978, 103- 107.
*轉載自其它文章，作者未直接參閱。
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004355
資料類型 thesis
dc.contributor.advisor 薛富井zh_TW
dc.contributor.advisor Xue, Fu-Jingen_US
dc.contributor.author (Authors) 朱炫璉zh_TW
dc.contributor.author (Authors) Zhu, Xuan-Lianen_US
dc.creator (作者) 朱炫璉zh_TW
dc.creator (作者) Zhu, Xuan-Lianen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:53 (UTC+8)-
dc.date.available 2-May-2016 15:15:53 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:53 (UTC+8)-
dc.identifier (Other Identifiers) B2002004355en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89201-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 我國六年國家建設計劃業已陸續開展，所需資金極為龐大，政府為籌措建設經費，勢zh_TW
dc.description.tableofcontents 目錄
第一章 緒論
1-1 研究動機..........2
1-2 研究問題..........3
1-3 研究貢獻..........4
1-4 研究方法..........5
1-5 論文架構..........6
第二章 文獻探討..........8
2-1 海外存託憑證之概念..........8
2-2 發行海外存託憑證的決策..........19
2-3 海外存託憑證的發展過程及展望..........28
2-4 國外文獻探討..........34
第三章 研究方法
3-1 抽樣方法與資料蒐集..........47
3-2 研究假說..........48
3-3 變數的定義與衡量..........49
3-4 統計分析..........50
第四章 實證結果
4-1 問卷回收結果..........54
4-2 Z值檢定及卡方檢定的結果..........59
4-3 已發行海外存託憑證之比較與說明..........62
第五章 結論與建議
5-1 結論..........68
5-2 研究限制..........69
5-3 建議..........70
參考文獻..........75
附錄一 問卷..........80		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004355en_US
dc.subject (關鍵詞) 海外存託憑證zh_TW
dc.subject (關鍵詞) 資金zh_TW
dc.subject (關鍵詞) 國際zh_TW
dc.subject (關鍵詞) 投資zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) 商業zh_TW
dc.subject (關鍵詞) ACCOUNTINGen_US
dc.subject (關鍵詞) BUSINESSen_US
dc.title (題名) 上市公司發行海外存託憑證之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份
1.林志成，規則S 及規則144A對非美國發行人所造成之影響，證券管理，第十卷，第五期， 31-41, 民國八十一年五月
2.財政部證券管理委員會，上市發行公司參與發海外存託憑證審核要點，民國八十一年四月
3.李啟賢，海外存託憑證及台灣存託憑證，財團法人中華民國證券市場發展基金會
4.楊葉承，認識存託憑證，永興證券投資季刊，第二期，29-32 , 民國八十一年四月
5.黃金澤，海外存託憑證及其財稅處理研討(上) ，會計研究月刊，第八十一期， 43 – 48, 民國八十一年六月
6.陳建志，上市公司發行可轉換公司債之研究，政治大學企業管理研究所碩士論文，民國八十年六月
7.溫芳郁，多元資本市場更富籌資空間--企業長期資金籌措之道，會計計研究月刊，第54 期， 88-90, 民國七十九年三月
8.陳隆麒編譯，現代財務管理，台北:華泰書局，民國七十七年八月
9.財團法人中華民國證券市場發展基金會編印，鑫典，民國八十一年五月
10.財政部證券管理委員編印，證券統計要覽，民國八十二年
11.柯承恩、李文智、蘇裕惠，我國新上市公司簽證市場之研究，民國八十一年十月
12.蘇迺惠，多國籍企業績效評估方式之研究--台灣地區之實證，政治大學會計研究所碩士論文，民國八十一年六月
13.顏月珠，商用統計學，三民書局，民國八十年八月
14 編輯部，引進外國專業投資機構投資國內證券概況，證券管理，第十卷，第六期，49-51，民國八十一年六月
15.編輯部，第一組業務報導，證券管理，第十卷，第七期，43- 44，民國八十一年七月
英文文獻
1.Frederick D.S. Choi and Richard M. Levich, The　Capital Market Effects Of International Accounting Diversity (Homewood, Illinois : Dow Jones-Irwin,
1990)
2.shahrokh M. Saudagaran, "An Empirical Study Of Selected Factors Influencing The Decision To List On Foreign Stock Exchanges," Journal of International Business Studies, Spring 1988, 101-127 .
3.Ajay Adhikari, Edward N. Coffman and Rusoul H. Tondkar, "Going Global -- A Toronto-to-To the intricacies of foreign stock listings," CA Magazine, JuIy 1991 ., 2 4-31
4 . Mary Jo Dieckhaus, "Should You List On A Foreign Exchange?" Chief Executive, March 1992, 45-47
5.Gary C. Biddle and Shahrokh M. Saudagaran, "Foreign Stock Listings: Benefits, Costs, and the Accouting Policy Dilemma, "Accounting Horizons, September 1991, 69-80
6 .Frederick D.S choi and Richard M. Levich, "Behavioral Effects of International Accounting Diversity," Accounting Horizons, June 1991,1-13
7.John S. Howe and Kathryn KeIm, "The Stock Price Impacts of Overseas Listings," Financial Management, Autumn 1987, 51 - 56
8. ___________ "Let the world leader In Depositary Receipts he I p you reach investors," The Bank of New York , 1992
9. __________ "Depositary Receipts," Citibank Issuer Services, September 1992
*10.W.Meyers, "The Lure of Listing In Tokyo," Institutional Investor, November 1985, 257-261
*11.M.Sesit ,"More U.S. Concerns Seek to Be Listed Overseas, "The Wall Street Journal, June 10, 1985, 6
*12 . N. Osborn, "The Rise of the International Equity," Euromoney, May 1984, 64-68
*13.C. Fildes, "Listing in London: It`s Such a Very Jolly Game!" The Commercial and Financial Chronicle, June 1975, 5.
*14.M.Conte and A.S. Tannenbaum, "Employee-Owned Companies: Is the Difference Measurable ?" Monthly Labor Review, July 1978, 23 - 28
*15.S.M. Saudagaran and G.C. Biddle, "Financial Disclosure Requirements and Foreign Stock Exchange Listing Decisions." working paper, University of Washington, July, 1991.
16.BaII, R. " Changes in. Accounting Techniques and Stock Prices, "Journal of Accounting Research, Spring 1972, 1-38 .
17.H.G.Grubel, "International Diversified Portfolios: Welfare Gains and Capital Flows, "American Economic Review, December 1968, 1299-1314.
18.H.G . Grubel and K. Fadner, "The Interdependence of International Equity Markets, "Journal of Finance, March 1971, 89-94.
19 . J.S . Howe and K. Kelm, "The stock Price Impacts of Overseas Listings," Financial Management, Autumn 1987, 51-56 .
20.Furst, R. "Does listing Increase the market Price of common stocks? “Journal of Business, April 1970, 174-180
21.Van Horne, J. "New listings and their price behavior, "Journal of Finance, September 1970, 783-794.
22.Ang, J.S. and R.A. Pohlman ,"A Note On the Price Behavior of Far Eastern Stocks, "Journal of International Business Studies, 1978, 103- 107.
*轉載自其它文章，作者未直接參閱。		zh_TW