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題名 特別股性質之研究
作者 吳慧如
貢獻者 鄭丁旺
吳慧如
日期 1988
上傳時間 4-May-2016 14:23:18 (UTC+8)
參考文獻 參考書目
一、中文部分
1.中華徵信社，中華民國最大民營企業，民國72年版。
2.中華徵信社，中華民國最大民營企業，民國73年版。
3.中華徵信社，中華民國最大民營企業，民國74年版。
4.中華徵信社，中華民國最大民營企業，民國75年版。
5.中華徵信社，中華民國企業排名，民國76年版。
6.民國60年至76年版之公開說明書。
7.我國公司法。
8.吳碧雲，公司股東權益之研究，國立政治大學會計研究所碩士論文，民國63年。
9.林啟三，國內發行增資股問題之研究，國立政治大學企管研究所碩士論文，民國59年。
10.林清山，心理教育統計學，台北:東華書局，民國69年6版。
11.黃信次，中長期資金籌措方法的研究，國立政治大學企管研究所碩士論文，民國59年。
12.楊重華，證卷上市公司資金成本之研究，國立政治大學企管研究所碩士論文，民國63年。
13.鄭丁旺，中級會計學，著者發行，民國76年3版。

二、英文部分
1. Arthur, Stone Dewing, The Financial Policy of Corporations, 3rd rev. ed., (New York: The Ronald Press Company, 1934).
2. American Institute of Certified Public Accountants, “Earnings Per Share,” Opinions of the Accounting Principles Board No. 15 (May 1969).
3. Arthur N. L., “Some Basic Concepts of Accounting and Their Implications,” The Accounting Review (July 1964), pp. 563-573.
4. American Institute of Certified Public Accountants,” Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises,” Statement of the Accounting Principles Board No.4 (October 1970).
5. AAA Committee on Accounting Concepts and Standards, Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements, (Columbus, Ohio: American Accounting Association, 1957).
6. American Institute of Accountants, Accounting Terminology, ed. A.P. Richardson, (New York: The Century Co., 1931).
7. Cox, Billie Don “An Analysis of the Balance Sheet Classification of Preferred Stock,” (Unpublished Ph.D. Dissertation, University of Missouri-Columbia, 1980).
8. Donald A. Fergusson, “Recent Developments in Preferred Stock Financing,” The Journal of Finance (September, 1952), pp. 447-462.
9. Donald E.F. and Glenn A.W., Jr., “Non-Convertible Preferred Stock as a Financing Instrument 1950-1965,” The Journal of finance (September 1968), pp. 611-624.
10. Eldon S. Hendriksen, Accounting Theory, 3rd ed., (Homewood, Ill.: Richard D. Irwin, Inc., 1977).
11. Gorge Donaldson, “In Defense of Preferred Stock,” Harvard Business Review (July-August 1962), pp. 123-136.
12. George J. Staubus, “The Residual Equity Point of View in Accounting,” The Accounting Review (January 1959), pp. 3-13.
13. George Heberton Evans, Jr., “Preferred Stock in the United States 1850-1878,” The American Economic Review (March 1931), pp.57-62.
14. George H.E., Jr., “Early Industrial Preferred Stocks in the United States,” The Journal of Political Economy (April 1932), pp.227-243.
15. George H.E., Jr., “The Early History of Preferred Stock in the United States,” The American Economie Review (March 1929), pp. 43-58.
16. George E. Pinches, “Financing with Convertible Preferred Stock 1960-1967,” The Journal of Finance (March 1970), pp.52-67.
17. Gerald O. Dykstra and Lillian G. Dykstra, Basiness Law, 3rd ed., (New York: Pitman Publishing Corporation, 1969).
18. Joseph, E.B., “Accounting Aspects of Protective Provisions in Industrial Preferred Stocks,” The Accounting Review (October 1948), pp.385-390.
19. John Puhnka and John W. Bagby, “Disclosure: Damned if You Do, Damned if You Don’t,” Harvard Business Review (September-October 1986), pp.34-42.
20. Jerome, B. Cohen and Edward D. Zintarg, Investment Analysis and Portfolio Management, (Homewood, Ill: Richard D. Irwin, Inc., 1967).
21. Levis D. McCullers, “Convertible Securities – Debt or Equity?,” (Unpublished Ph.D. Dissertation, The University of Florida, 1969).
22. Leroy Francis Imdieke, “An Inquiry Into the Nature of a Liability in Financial Accounting,” (Unpublished Ph. D. Dissertation, University of Illinois, 1968)
23. Maurice Moonitz, “The Changing Concept of Liabilities,” The Journal of Accountancy (May 1960), pp. 41-46.
24. Moses, O.D., “Income Smoothing and Incentives: Empirical Tests Using Accounting Changes,” Accounting Review (April 1987), pp.358-375.
25. Robert W. Johnson, “Subordinated Debentures: Debt That Serves as Equity,” The Journal of Finance (March 1955), pp. 1-16.
26. Robert Lindsay and Arnold W. Sametz, Financial Management: An Analytical Approach, (Homewood, Ill,: Richard D. Irwin, Inc, 1963).
27. Robert W. Johnson, Financial Management, 3rd ed., (Boston: Allyn and Bacon, Inc., 1966).
28. Samuel W. Anderson, “Provisions of Industrial Preferred Stocks,” Harvard business Review (October 1927), pp. 33-43.
29. Wendell F.T., “When is a Liability?” The Accounting Review (January 1963), pp. 42-50.
30. William H. Husband and James C. Docheray, Modern Corporation Finance, (Chicago: Richard D. Irwin, Inc., 1942).
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/#B2002005791
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 吳慧如zh_TW
dc.creator (作者) 吳慧如zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:18 (UTC+8)-
dc.date.available 4-May-2016 14:23:18 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:18 (UTC+8)-
dc.identifier (Other Identifiers) B2002005791en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90475-
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 目錄
感言
目錄
表目次
第一章 導論
第一節 研究動機與目的………1
第二節 研究方法與研究假設………3
第三節 論文架構………5
第二章 特別股的歷史發展
第一節 特別股之起源………6
第二節 1852-1930特別股在產業界的發展………9
第三節 1930年代至今特別股之發展………12
第四節 我國臺灣地區特別股之發展概況………15
第五節 本章彙總………17
第三章 由財務、法律及會計觀點透視特別股
第一節 由財務觀點透視特別股………23
第二節 由法律觀點透視特別股………27
第三節 由會計觀點透視特別股………28
第四節 權威機構對特別股之有關規定………30
第五節 本章彙總………35
第四章 特別股性質之理論分析
第一節 負債之特質………41
第二節 業主權益之特質………45
第三節 特別股之性質分折………47
第四節 本章彙總………54
第五章 實證研究
第一節 實證研究第一部分－特別股性質之分析………59
第二節 實證研究第二部分－影響特別股發行因素之探討………67
第三節 結論－實證假設之驗證結果………75
第六章 結論與建議
第一節 結論………78
第二節 研究限制………79
第三節 建議………80
參考書目
附錄

表目次
表4-1:特別股性質分析之結果………54
表5-1:問卷設計………60
表5-2:特別股之發行目的統計結果………61
表5-3:十五家特別股之特徵………62
表5-4:特別股性質之分析結果………64
表5-5:國內發行特別股意願低落的原因………66
表5-6:各變項之敘述統計值………69
表5-7:樣本於各產業之分佈………70
表5-8:產業規模與特別股發行與否之卡方檢定結果………71
表5-9:收入穩定性與特別股發行與否之卡方檢定結果………72
表5-10:成長型態與特別股發行與否之卡方檢定結果………73
表5-11:負債比率與持別股發行與否之迴歸分析表………74		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005791en_US
dc.title (題名) 特別股性質之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1.中華徵信社，中華民國最大民營企業，民國72年版。
2.中華徵信社，中華民國最大民營企業，民國73年版。
3.中華徵信社，中華民國最大民營企業，民國74年版。
4.中華徵信社，中華民國最大民營企業，民國75年版。
5.中華徵信社，中華民國企業排名，民國76年版。
6.民國60年至76年版之公開說明書。
7.我國公司法。
8.吳碧雲，公司股東權益之研究，國立政治大學會計研究所碩士論文，民國63年。
9.林啟三，國內發行增資股問題之研究，國立政治大學企管研究所碩士論文，民國59年。
10.林清山，心理教育統計學，台北:東華書局，民國69年6版。
11.黃信次，中長期資金籌措方法的研究，國立政治大學企管研究所碩士論文，民國59年。
12.楊重華，證卷上市公司資金成本之研究，國立政治大學企管研究所碩士論文，民國63年。
13.鄭丁旺，中級會計學，著者發行，民國76年3版。

二、英文部分
1. Arthur, Stone Dewing, The Financial Policy of Corporations, 3rd rev. ed., (New York: The Ronald Press Company, 1934).
2. American Institute of Certified Public Accountants, “Earnings Per Share,” Opinions of the Accounting Principles Board No. 15 (May 1969).
3. Arthur N. L., “Some Basic Concepts of Accounting and Their Implications,” The Accounting Review (July 1964), pp. 563-573.
4. American Institute of Certified Public Accountants,” Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises,” Statement of the Accounting Principles Board No.4 (October 1970).
5. AAA Committee on Accounting Concepts and Standards, Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements, (Columbus, Ohio: American Accounting Association, 1957).
6. American Institute of Accountants, Accounting Terminology, ed. A.P. Richardson, (New York: The Century Co., 1931).
7. Cox, Billie Don “An Analysis of the Balance Sheet Classification of Preferred Stock,” (Unpublished Ph.D. Dissertation, University of Missouri-Columbia, 1980).
8. Donald A. Fergusson, “Recent Developments in Preferred Stock Financing,” The Journal of Finance (September, 1952), pp. 447-462.
9. Donald E.F. and Glenn A.W., Jr., “Non-Convertible Preferred Stock as a Financing Instrument 1950-1965,” The Journal of finance (September 1968), pp. 611-624.
10. Eldon S. Hendriksen, Accounting Theory, 3rd ed., (Homewood, Ill.: Richard D. Irwin, Inc., 1977).
11. Gorge Donaldson, “In Defense of Preferred Stock,” Harvard Business Review (July-August 1962), pp. 123-136.
12. George J. Staubus, “The Residual Equity Point of View in Accounting,” The Accounting Review (January 1959), pp. 3-13.
13. George Heberton Evans, Jr., “Preferred Stock in the United States 1850-1878,” The American Economic Review (March 1931), pp.57-62.
14. George H.E., Jr., “Early Industrial Preferred Stocks in the United States,” The Journal of Political Economy (April 1932), pp.227-243.
15. George H.E., Jr., “The Early History of Preferred Stock in the United States,” The American Economie Review (March 1929), pp. 43-58.
16. George E. Pinches, “Financing with Convertible Preferred Stock 1960-1967,” The Journal of Finance (March 1970), pp.52-67.
17. Gerald O. Dykstra and Lillian G. Dykstra, Basiness Law, 3rd ed., (New York: Pitman Publishing Corporation, 1969).
18. Joseph, E.B., “Accounting Aspects of Protective Provisions in Industrial Preferred Stocks,” The Accounting Review (October 1948), pp.385-390.
19. John Puhnka and John W. Bagby, “Disclosure: Damned if You Do, Damned if You Don’t,” Harvard Business Review (September-October 1986), pp.34-42.
20. Jerome, B. Cohen and Edward D. Zintarg, Investment Analysis and Portfolio Management, (Homewood, Ill: Richard D. Irwin, Inc., 1967).
21. Levis D. McCullers, “Convertible Securities – Debt or Equity?,” (Unpublished Ph.D. Dissertation, The University of Florida, 1969).
22. Leroy Francis Imdieke, “An Inquiry Into the Nature of a Liability in Financial Accounting,” (Unpublished Ph. D. Dissertation, University of Illinois, 1968)
23. Maurice Moonitz, “The Changing Concept of Liabilities,” The Journal of Accountancy (May 1960), pp. 41-46.
24. Moses, O.D., “Income Smoothing and Incentives: Empirical Tests Using Accounting Changes,” Accounting Review (April 1987), pp.358-375.
25. Robert W. Johnson, “Subordinated Debentures: Debt That Serves as Equity,” The Journal of Finance (March 1955), pp. 1-16.
26. Robert Lindsay and Arnold W. Sametz, Financial Management: An Analytical Approach, (Homewood, Ill,: Richard D. Irwin, Inc, 1963).
27. Robert W. Johnson, Financial Management, 3rd ed., (Boston: Allyn and Bacon, Inc., 1966).
28. Samuel W. Anderson, “Provisions of Industrial Preferred Stocks,” Harvard business Review (October 1927), pp. 33-43.
29. Wendell F.T., “When is a Liability?” The Accounting Review (January 1963), pp. 42-50.
30. William H. Husband and James C. Docheray, Modern Corporation Finance, (Chicago: Richard D. Irwin, Inc., 1942).		zh_TW