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題名 現金流量對應計項目增額資訊內涵之研究
作者 翁賢育
WENG, XIAN-YU
貢獻者 蔡彥卿
翁賢育
WENG, XIAN-YU
日期 1992
1991
上傳時間 2-May-2016 15:16:41 (UTC+8)
參考文獻 壹、中文部分
[1] 侯啟聘(民81)，「現金流量表增額資訊內涵之研究」，政治大學會計研究所未出版碩士論文。
[2] 林維珩(民79)，「臺灣上市公司盈餘預測：時間系列與公司預期之比較暨聯合效益分析」，政治大學會計研究所未出版碩士論文，p.9 。
[3] 洪惠玲(民76)，「營業現金流量對企業失敗預測能力之研究」，政治大學會計研究所未出版碩士諸文。
[4] 財務會計準則公報第十七號-現金流量表 民國78年。
[5] 徐景亮(民81)，「我國股票上市公司現金流量表資訊內涵與編製問題之研究」，政治大學企業管理研究所未出版博士論文。
[6] 張育琳(民80)，「應計基礎與現金流量基礎預測現金流量能力之研究」，政治大學會計研究所未出版碩士論文。
[7] 臺灣經濟研究院(各月份)，「臺灣經濟研究月刊」。
[8] 鄭丁旺(民76)，中級會計學，台北：第三版下冊，p.490。

貳、英文部份
[1] Bowen, R., D, Burgstahler, and 1. A. Dalay, "Evidence on the Relationships Between Earnings and Various Measures of Cash Flow," The Accounting Review, October 1986, 713-725.
[2] Bowen, R. M., D. Burgstahler, and 1. A. Daley, "The Incremental Information Content of Accrual Versus Cash Flows," The Accounting Review, October 1987, 723-747.
[3] Brealey, R., and S. Myers. Principles of Corporate Finance. New York: McGraw-Hill, 1981.
[4] Casey Cornelius J. and Norman J. Bartczak, "Using Operting Cash Flow Data to Predict Financial Distress: Some Extensions," Journal of Accounting Research, Spring 1985, 384-40l.
[5] Christie, A., "On Cross-Sectional Analyses in Accounting Research," Journal of Accounting and Economics, December 1987, 231-258.
[6] Christie, A., M. Kennelley, J. King, and T. Schaefer, "Testing for Incremental Information Content in the Presence of Collinearity," Journal of Accounting and Economics, December 1984, 205-218.
[7] "Cooking the Books." Dun`s Business Month, January 1977, 40-47.
[8] Financial Accounting Standards Board. Objectives of Financial Reporting by Business Enterprises: Statement of Financial Accounting Concepts No.1, Stamford, Conn.: FASB, November 1978.
[9] Financial Accounting Standards Board. Recognition and Measurement in Financial Statement of Business Enterprises: Statement of Financial Accounting Concepts No.5, Stamford, Conn.: FASB, December 1984.
[10] Financial Accounting Standards Board. Statement of Cash Flows: Statement of Financial Accounting Standards No. 95, Stamford, Conn.: FASB, November 1987.
[11] Foster, G. Financial Statement Analysis. Prentice-Hall International, Inc., 1986. p.241.
[12] Gombola, M., and J. Ketz. "A Note on Cash Flow and Classification Patterns of Financial Ratios," The Accounting Review, January 1983, 105-114.
[13] James A. LargayⅢ and Clyde P. Stickney, "Cash Flow, Ratio Analysis and the W. T. Grant Company Bankruptcy," Financial Analysts Journal, July-August 1980, 51-54.
[14] Ketz, J. E., and J. A. Largay Ⅲ, "Reporting Income and Cash Flows From Operations," Accounting Horizons, June 1987,, 9-17.
[15] Lipe, R. C., "The Information Contained in the Components of Earnings," Supplement to Journal of Accounting Research, 1986, 37-64.
[16] Rayburn, J., "The Association of Operating Cash Flow and Accurals with Security Returns," Supplement to Journal of Accounting Research, 1986, 112-133.
[17] Schaefer, T. and M. Kennelly, "Alternative Cash Flow Measures and Risk-Adjusted Returns," Journal of Accounting, Auditing Finance, Fall 1986, 278-287.
[18] SAS Institute Inc., SAS/IML User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[19] SAS Institute Inc.,SAS/STAT User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[20] Thode, S. F., R. E. Drtina, and J. A. Largay Ⅲ, "Operating Cash Flows: A Growing Need For Separate Reporting," Journal of Accounting, Auditing (3 Finance, Winter 1986, 46-61.
[21] Treynor, J. "The Trouble with Earnings." Financial Analysts Journal 21, 1972,41-43
[22] "Where`s the Cash?" Forbe3, April 8 1985, 120.
[23J Wilson, G. P., "The Relative Information Content of Accurals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Date," Supplement to Journal of Accounting Research, 1986, 165-200.
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/#B2002004692
資料類型 thesis
dc.contributor.advisor 蔡彥卿zh_TW
dc.contributor.author (Authors) 翁賢育zh_TW
dc.contributor.author (Authors) WENG, XIAN-YUen_US
dc.creator (作者) 翁賢育zh_TW
dc.creator (作者) WENG, XIAN-YUen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:16:41 (UTC+8)-
dc.date.available 2-May-2016 15:16:41 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:16:41 (UTC+8)-
dc.identifier (Other Identifiers) B2002004692en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89223-
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.tableofcontents 第一章 緒論....................1
第一節 研究動機與研究問題....................1
第二節 研究目的與預期貢獻....................2
第三節 研究架構....................2
第二章 文獻探討....................3
第一節 相關文獻之變數定義與衡量....................3
第二節 相關文獻假說與模型之建立....................5
第三節 相關文獻研究結果之比較....................11
第三章 研究方法....................14
第一節 研究設計與假說的建立....................14
第二節 樣本選取、資料蒐集及研究期間....................19
第三節 變數的定義與衡量....................22
第四章 實證結果與分析....................28
第一節 全部產業的實證結果與分析....................28
第二節 個別產業之實證結果與分析....................34
第五章 結論與建議....................41
第一節 結論....................41
第二節 研究限制....................42
第三節 建議....................44
參考文獻....................45
附錄一....................49		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004692en_US
dc.title (題名) 現金流量對應計項目增額資訊內涵之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、中文部分
[1] 侯啟聘(民81)，「現金流量表增額資訊內涵之研究」，政治大學會計研究所未出版碩士論文。
[2] 林維珩(民79)，「臺灣上市公司盈餘預測：時間系列與公司預期之比較暨聯合效益分析」，政治大學會計研究所未出版碩士論文，p.9 。
[3] 洪惠玲(民76)，「營業現金流量對企業失敗預測能力之研究」，政治大學會計研究所未出版碩士諸文。
[4] 財務會計準則公報第十七號-現金流量表 民國78年。
[5] 徐景亮(民81)，「我國股票上市公司現金流量表資訊內涵與編製問題之研究」，政治大學企業管理研究所未出版博士論文。
[6] 張育琳(民80)，「應計基礎與現金流量基礎預測現金流量能力之研究」，政治大學會計研究所未出版碩士論文。
[7] 臺灣經濟研究院(各月份)，「臺灣經濟研究月刊」。
[8] 鄭丁旺(民76)，中級會計學，台北：第三版下冊，p.490。

貳、英文部份
[1] Bowen, R., D, Burgstahler, and 1. A. Dalay, "Evidence on the Relationships Between Earnings and Various Measures of Cash Flow," The Accounting Review, October 1986, 713-725.
[2] Bowen, R. M., D. Burgstahler, and 1. A. Daley, "The Incremental Information Content of Accrual Versus Cash Flows," The Accounting Review, October 1987, 723-747.
[3] Brealey, R., and S. Myers. Principles of Corporate Finance. New York: McGraw-Hill, 1981.
[4] Casey Cornelius J. and Norman J. Bartczak, "Using Operting Cash Flow Data to Predict Financial Distress: Some Extensions," Journal of Accounting Research, Spring 1985, 384-40l.
[5] Christie, A., "On Cross-Sectional Analyses in Accounting Research," Journal of Accounting and Economics, December 1987, 231-258.
[6] Christie, A., M. Kennelley, J. King, and T. Schaefer, "Testing for Incremental Information Content in the Presence of Collinearity," Journal of Accounting and Economics, December 1984, 205-218.
[7] "Cooking the Books." Dun`s Business Month, January 1977, 40-47.
[8] Financial Accounting Standards Board. Objectives of Financial Reporting by Business Enterprises: Statement of Financial Accounting Concepts No.1, Stamford, Conn.: FASB, November 1978.
[9] Financial Accounting Standards Board. Recognition and Measurement in Financial Statement of Business Enterprises: Statement of Financial Accounting Concepts No.5, Stamford, Conn.: FASB, December 1984.
[10] Financial Accounting Standards Board. Statement of Cash Flows: Statement of Financial Accounting Standards No. 95, Stamford, Conn.: FASB, November 1987.
[11] Foster, G. Financial Statement Analysis. Prentice-Hall International, Inc., 1986. p.241.
[12] Gombola, M., and J. Ketz. "A Note on Cash Flow and Classification Patterns of Financial Ratios," The Accounting Review, January 1983, 105-114.
[13] James A. LargayⅢ and Clyde P. Stickney, "Cash Flow, Ratio Analysis and the W. T. Grant Company Bankruptcy," Financial Analysts Journal, July-August 1980, 51-54.
[14] Ketz, J. E., and J. A. Largay Ⅲ, "Reporting Income and Cash Flows From Operations," Accounting Horizons, June 1987,, 9-17.
[15] Lipe, R. C., "The Information Contained in the Components of Earnings," Supplement to Journal of Accounting Research, 1986, 37-64.
[16] Rayburn, J., "The Association of Operating Cash Flow and Accurals with Security Returns," Supplement to Journal of Accounting Research, 1986, 112-133.
[17] Schaefer, T. and M. Kennelly, "Alternative Cash Flow Measures and Risk-Adjusted Returns," Journal of Accounting, Auditing Finance, Fall 1986, 278-287.
[18] SAS Institute Inc., SAS/IML User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[19] SAS Institute Inc.,SAS/STAT User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[20] Thode, S. F., R. E. Drtina, and J. A. Largay Ⅲ, "Operating Cash Flows: A Growing Need For Separate Reporting," Journal of Accounting, Auditing (3 Finance, Winter 1986, 46-61.
[21] Treynor, J. "The Trouble with Earnings." Financial Analysts Journal 21, 1972,41-43
[22] "Where`s the Cash?" Forbe3, April 8 1985, 120.
[23J Wilson, G. P., "The Relative Information Content of Accurals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Date," Supplement to Journal of Accounting Research, 1986, 165-200.		zh_TW