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題名 會計變動對市場股價之影響 : 長期投資會計變動之實證研究
作者 陳雲儀
貢獻者 鄭丁旺
陳雲儀
日期 1987
上傳時間 5-May-2016 14:15:46 (UTC+8)
參考文獻 參考書目
中文書目:
1.許崇源，股權投資會計處理之理論與實務，華泰書局，民國七十五年。
2.林煜宗，現代投資學－制度、理論與實證，自印，民國七十四年八月修訂三版。
3.林金福，有效資本市場理論與會計情報之研究，政治大學會計研究所未出版碩士論文，民國六十八年六月。
4.雲天相，會計變動與會計損益平穩化之研究，東吳大學會計研究所碩士論文，民國七十四年六月。
5.林煜宗，“市場因素對台灣證券市場股位變動之影響"，證交資料，民國六十七年六月(一九四期)。
6.張金桂，台灣股票市場股價行為之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年。
7.徐世豪，台灣證券有致性之研究－過濾法投資效益之評估，政治大學企業管理研究昕碩士論文，民國六十八年。
8.洪日爛，台灣股票市場新上市股票投資報酬率與市場設率性之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十八年六月。
9.李廣進，台灣地區新上市股票短期投資報酬率之研究，國立台灣大學商學研究所未出版碩士論文，民國六十九年六月。
10.謝繼茂，台灣股票市場股票本益比與股票投資組合投資績效關係之研究，國立台灣大學向學研究所未出版碩士論文，民國六十八年七月。
11.林鎮邦，台灣地區股票上市公司公佈之財務報表所含情報量之研究，國立台灣大學商學研究所未出版碩士論文，民國六十八年六月。
12.金柏西，台灣股票市場股票股利對股價影響之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年六月。
13.胡瓊林，組群理論應用於證券投資之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十六年一月。
14.吳琮璠，台灣地區股票上市公司會計情報實證－市場系統風險與會計系統風險之關聯，國立台灣大學商學研究所未出版碩士論文，民國七十年七月。
15.張鴻基，台灣地區股票上市公司每季盈餘時間數列特性及資訊內容研究，台灣大學商學研究所未出版碩士論文，民國七十二年。
16.朱慧燕，台灣證券市場效率問題之研究－半強勢效率假設之核定，淡江大學管理科學研究昕碩士論文，民國七十年。
17.顏月珠，商用統計統計學，三民書局，民國七十二年。
18.謝廣全，最新實用教育與心理統計學，復文書局。


英文書目:
1. Abdel-khalik, A. R. and J. C. McKeown, "Understanding Accounting Changes in An Efficient Market: Evidence of Diffeerential Reaction, " The Accounting Review (October 1978), pp. 851–868.
2. Alexander, S., "Price Movements in Speculative Markets: Trends or Random Walks, " Industrial Management Review (May 1961) pp. 7-26.
3. Archibald, T. R., "Stock Market Reaction to the Depreciation Switch-Back, " The Accounting Review (January 1972), pp. 22-30.
4. Ashton, R. H., "cognitive changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis, " Supplement to Journal of Accounting Research (1976) pp. 1-17.
5. Accounting Priciple Board, Statement No. 4, Basic Concept and Accounting Principles Underlying Financial Statements of Business Enterprises,
6. Ball, R., "Changes in Accounting Techniques and Stock Prices, " Empirical Research in Accounting: Selected Studies. Journal of Accounting Research, Supplement to Vol. 10 (1972), pp. 1-45.
7. Ball, Ray and Philip Brown, "An Empirical Evaluation of Accounting Income Numbers, "Journal of Accounting Research (Autumn 1968), pp. 159-178.
8. Beaver, William H., "The Behavior of Security Prices and Its Implications for Accounting Research (Methods), " The Accounting Review, Supplement to vol. 47 (1972), pp. 407-437.
9. Beaver, W. H. , "Econometric Properties ○f Alternative Security Return Methods, " Jounal of Accounting Research (Spring 1981), pp. 163-184.
10. _____, "Market Efficiency, " The Accounting Review (January 1981), pp. 23-37.
11. _____, "What should Be the FASB`s objectives? Journal of Accountancy 136 (August 1973), pp. 49-56.
12. Benjamin, W. P. and J. E. McEnroe, "The FASB`s Policy Intervention and the Behavior of Security Returns: An Empirical Investigation of the oil and Gas Industry Employing a Combination of the ITS and the SUR Models," Journal of Business Finance & Accounting (Autumn 1981), pp. 303-327.
13. Beaver, William H. and Roland E. Dukes, "Interperiod Tax Allocation and Different Depreciation Methods: Some Empirical Results," Accounting Review 48 (July 1973), pp. 549–559.
14. Bowen, Robert M. Eric W. Noreen: and John M. Lacey, "Determinants of the Corporate Decision to Capitalize Interest," Journal of Accounting and Economics 3 (June 1981), pp. 151-179.
15. Brown, P. and J. W. Kennelly, "The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence, " The Journal of Business (July 1972), pp. 403-415.
16. Brown, Stephen J. and Jerold B. Warner, "Measuring Security Price Performance," Journal of Financial Economics 7 (March 1980), pp. 205–258.
17. Brown, R. M., "Short-Range Market Reaction to changes to LIFO Accounting Using Preliminary Earnings Announcement Dates," Journal of Accounting Research (Spring 1980), pp. 38-63.
18. Brown, S. L., "Earnings Changes, Stock Prices, and Market Efficiency, " The Journal of Finance (March 1978), pp. 17–28.
19. Biddle, G. C. and F. W. Lindahl, "Stock Price Reactions to LIFO Adoptions: The Association between Excess Return and LIFO Tax savings," Journal of Accounting Research (Autumn 1982), pp. 551-586.
20. Brown, Betty C. and J. T. Brandi, "Security Price Reactions to Changes in Foreign Currency Translation Standards," Journal of Accounting Auditing and Finance (Summer 1986), pp. 185-265.
21. Cheng, P. L. and M. Deets, "Portfolio Returns and the Random Walk Theory, " The Journal of Finance (March 1971), pp. 1-10.
22. Collins, D. W. and W. T. Dent, "The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences, " Journal of Accounting and Economincs (March 1979), pp. 3-44.
23. Collins, D. W., M. S. Rozeff, and W. K. Salatka, "The sec`s Rejection of SFAS No. 19: Tests of Market Price Reversal, " The Accounting Review (January 1982), pp. 1-17.
24. Collins, D. W., M. S. Rozeff, and Dan S. Dhaliwal, "The Economic Determinant of the market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry, " Journal of Accouting and Economics 3 (1981), pp. 37-71.
25. Dyckman, Thomas R. and Abbie J. Smith, "Financial Accounting and Reporting by oil and Gas Producing Companies: A Study of Information Effects, " Journal of Accounting and Economics l{1979) pp.45-75.
26. Fama, E. F., "The Behavior of Stock Market Prices, " The Journal of Business (January 1965), pp. 34-105.
27. Fama, E. F. , and M. Blume, "Filter Rules and Stock Market Trading, " Security Prices: A. Supplement. The Journal of Business (January 1966), pp. 226-241.
28. Fama, E. F. , L. Fisher, M. C. Jensen, and R. Roll, "The Adjustment of Stock Prices to New Information," International Economic Review (February 1979), pp. 1-21.
29. Foster, George, "stock Market Reaction to Estimates of Earnings Per Share by Company Officials, " Journal of Accounting Research 11 (Spring 1973), pp. 25–37.
30. Foster George, "Accounting Policy Decisions and Capital Market Research, " Journal of Accounting and Economics 2 (August 1980), pp. 29-62.
31. _____, and C. Olsen, "Systematic Post Earnings Announcement Drifts in Security Returns: An Hypothesis Discriminating Experiment, " Research Paper, Stanford University (September 1980).
32. Finnerty, J. E., "Insiders and market Efficiency; The Journal of Finance (September 1976), pp. 1141-1148.
33. Fogler, H. R. and S. Ganapathy, Financial Econometrics for Researchers in Finance and Accounting (Prentice-Hall, Inc., 1982).
34. Foster, T. W. and D. Vickrey, "The Incremental Information Content of the 10-K," The Accounting Review (October 1978), pp. 921-934.
35. Foster, T. W. and D. Vickrey, "The Information Content of Stock Dividend Announcements," The Accounting Review (April 1978), pp. 360–370.
36. Gonedes, N. J., "Efficient Capital Markets and External Accounting, " The Accounting Review (January 1972), pp. 11–21.
37. Gonedes, N. J., "Evidence of the Information content of Accounting Numbers: Accounting-Based and Market-Based Estimates of Systematic Risk, " Journal of Financial and Quantitative analysis (June 1973), pp. 407-443.
38. Gonedes, N. J. and N. Dopuch, "Capital Market Equilibrium Information Production, and Selecting Accounting Techniques: Theoretical Frame work and Review of Empirical Work, " Studies on Financial Accounting objectives, Journal ?f Accounting Research, Supplement to Vol. 12 (1974), pp. 48-129.
39. Granger, C. and O. Morgenstern, Predictability of Stock Market Prices, (D. C. Heath & Co., 1970).
40. Grossman, S. J. and J. E. Stiglitz, "On the Impossibility of Informationally Efficient Markets," The American Economic Review (June 1980), pp. 393-408.
41. Hagerman, R. L. and M. E. Zmijewski, "Scre Economic Determinants of Accounting Policy choice, " Journal of Accounting and Economics 1 (1979), pp. 141-161.
42. Harrison, Tom, "Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes," Journal of Accounting Research 15 (Spring 1977), pp. 84-107.
43. Hendriksen, Eldon S., Accounting Theory (Richard D. Irwin, 4th Ed. 1982).
44. Ijiri, Y., R. K. Jaedicke, and K. G. Knight, "The Effects of Accounting Alternatives on Management Decisions, " in R. F. Jaedicke, Y. Ijiri and O. Nielsen (eds. Research in Accounting Measurement (American Accounting Association, 1966), pp. 186-199.
45. Jaffe, J. F., "Special Information and Insider Trading, " The Journal of Business (July 1974), pp. 410-428.
46. Ingram, R. W. "An Investigation of the Information Content of (certain) Social Responsibility Disclosures, " Journal of Accounting Research (Autumn 1978), pp. 270–285.
47. Jensen, M. C. , "The Performance of Mutual Funds in the Period 1945–1964," The Journal of Finance ( May 1968), pp. 389-416.
48. Jones, ?. and R. Litzenberger, "Quarterly Earnings Reports and Intermediate Stock Price Trends, " The Journal of Finance (March 1970), pp. 143-148.
49. Kaplan, R. S. and R. Roll, "Investor Evaluation of Accounting Information: Some Empirical Evidence, " The Journal of Business (April 1972), pp. 225-257.
50. King, B. F., "Market and Industry Factors in Stock Price Behavior, " Journal of Business (January 1966), pp. 139-190.
51. Lev, B., "The Impact of Accounting Regulation on the Stock Market: The Case of oil and Gas Companies, " The Accounting Review (July 1979), pp. 485-503.
52. Libby, R. , "Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis; Supplement to Journal of Accounting Research (1976), pp. 18-24.
53. Lorie, J. H. and M. T. Hamilton, The Stock Market: Theory and Evidence (Richard D. Irwin Inc., 1973).
54. Mains, N. E., "Risk, the Pricing of capital Assets and the Evaluation of Investment Portfolios: Commets, " The Journal of Business (July 1977), pp. 371-384.
55. May, R. G. and G. L. Sundem, "Cost of Information and Security Prices: Market Association Tests for Accounting Policy Decisions," The Accounting Review (January 1973), pp. 80-94.
56. May, R. G. and G. L. Sundem. " Research for Accounting Policy: An overview, " The Accounting Review (October 1976).
57. Mckibben, W. "Econometric Forecasting of Common Stock Individual Returns: A New Methodology Using Fundamental Operation Data, " The Journal of Finance (May 1972), pp. 371-380.
58. Mellman, M. and M. E. Seiler, "Structure Needed for Implementing Mandated Accounting Changes, " Journal of Accounting, Auditing and Finance (Autumn 1986), pp. 305-318.
59. Murray, D., "The Irrelevance of Lease Capitalization , " Journal of Accounting, Auditing and Finance (winter 1982), pp. 154-159.
60. Pattel, J. M., "Corporate Forecasts of Earnings Per Share and Stock Prices Behavior: Empirical Tests, " Journal of Accounting Research (Autumn 1976), pp. 246-276.
61. Prakash, P. and A. Rappaport, "Information Inductance and Its significance for Accounting, " Accounting, organization and Society 2(1977), pp. 29-38.
62. Sepe, J., "The Impact of the FAs B "s 1974 GPL Proposal on the security Price structure, " The Accounting Review (July 1982), pp. 467–485.
63. Ricks, W. E., "The Market`s Response to the 1974 LIFO Adoptions, " Journal of Accounting Research, Part 1 (Autumn 1982), pp. 367–387.
64. Sharp, W. F., "Capital Assets Prices: A Theory of market Equilibrium Under Conditions of Risk, " The Journal of Finance (September 1964), pp. 425-442.
65. Smith, A. J. , "The SEC - Reversal` c: FA SB Statement No. 19: An Investigation of Information Effects, " Journal of Accounting Research, Supplement to Vol. 49, 1981, pp. 174-211.
66. Stanley, M. T. and S. B. Block, "Accounting and Economic Aspects of SFAS 8," International Journal of Accounting and Research (Spring 1979), pp. 135-155.
67. Sunder, S., "Relationship Between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence, " Empirical Research in Accounting: Selected Studies. Journal of Accounting Research, Supplement to Vol. 11 (1973), pp. 1-45.
68. Sunder, S., "Stock Prices and Risk Related to Accounting Changes in Inventory Valuation, " The Accounting Review (April 1975), pp. 305-315.
69. Vigeland, R. L. , "The Market Reaction to Statement of Financial Accounting Standard No. 2, " Accounting Review (April 1981), pp. 30.9–325.
70. Watts, R., "The Information Content of Dividends, " Journal of Business (April 1973), pp. 191–211.
71. Watts, R. and J. L. Zimmerman, "Toward a Positive Theory of the Determination of Accounting Standards, " Accounting Review 53 (January 1978), pp. 112-134.
72. Ying, C., "stock Market Prices and Volume of Sales, " Econometrica (July 1966), pp. 676-685.
73. Zweing, ?. , "An Investor Expectations Stock Price Predictive Model Using close-End Fund Premiums, " The Journal of Finance (March 1973), pp. 67-78.
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/#B2002006326
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 陳雲儀zh_TW
dc.creator (作者) 陳雲儀zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 5-May-2016 14:15:46 (UTC+8)-
dc.date.available 5-May-2016 14:15:46 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 14:15:46 (UTC+8)-
dc.identifier (Other Identifiers) B2002006326en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91294-
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
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究方法與限制………3
第三節 預期貢獻………4
第四節 論文結構………4
第二章 文獻探討………6
第一節 效率市場理論………6
第二節 會計資訊與市場股價之關聯………34
第三節 會計變動的資訊內容………41
第四節 我國長期股權投資會計處理之發展………52
第三章 研究方法………58
第一節 研究方法之理論架構………58
第二節 研究假設………59
第三節 研究設計………60
第四節 迴歸假設之遵行………80
第五節 研究設計之限制………88
第四章 實證研究結果………89
第一節 迴歸程序之結果………89
第二節 統計檢定之結果………93
第五章 結論與建議………104
第一節 結論………104
第二節 建議………105		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006326en_US
dc.title (題名) 會計變動對市場股價之影響 : 長期投資會計變動之實證研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
中文書目:
1.許崇源，股權投資會計處理之理論與實務，華泰書局，民國七十五年。
2.林煜宗，現代投資學－制度、理論與實證，自印，民國七十四年八月修訂三版。
3.林金福，有效資本市場理論與會計情報之研究，政治大學會計研究所未出版碩士論文，民國六十八年六月。
4.雲天相，會計變動與會計損益平穩化之研究，東吳大學會計研究所碩士論文，民國七十四年六月。
5.林煜宗，“市場因素對台灣證券市場股位變動之影響"，證交資料，民國六十七年六月(一九四期)。
6.張金桂，台灣股票市場股價行為之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年。
7.徐世豪，台灣證券有致性之研究－過濾法投資效益之評估，政治大學企業管理研究昕碩士論文，民國六十八年。
8.洪日爛，台灣股票市場新上市股票投資報酬率與市場設率性之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十八年六月。
9.李廣進，台灣地區新上市股票短期投資報酬率之研究，國立台灣大學商學研究所未出版碩士論文，民國六十九年六月。
10.謝繼茂，台灣股票市場股票本益比與股票投資組合投資績效關係之研究，國立台灣大學向學研究所未出版碩士論文，民國六十八年七月。
11.林鎮邦，台灣地區股票上市公司公佈之財務報表所含情報量之研究，國立台灣大學商學研究所未出版碩士論文，民國六十八年六月。
12.金柏西，台灣股票市場股票股利對股價影響之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年六月。
13.胡瓊林，組群理論應用於證券投資之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十六年一月。
14.吳琮璠，台灣地區股票上市公司會計情報實證－市場系統風險與會計系統風險之關聯，國立台灣大學商學研究所未出版碩士論文，民國七十年七月。
15.張鴻基，台灣地區股票上市公司每季盈餘時間數列特性及資訊內容研究，台灣大學商學研究所未出版碩士論文，民國七十二年。
16.朱慧燕，台灣證券市場效率問題之研究－半強勢效率假設之核定，淡江大學管理科學研究昕碩士論文，民國七十年。
17.顏月珠，商用統計統計學，三民書局，民國七十二年。
18.謝廣全，最新實用教育與心理統計學，復文書局。


英文書目:
1. Abdel-khalik, A. R. and J. C. McKeown, "Understanding Accounting Changes in An Efficient Market: Evidence of Diffeerential Reaction, " The Accounting Review (October 1978), pp. 851–868.
2. Alexander, S., "Price Movements in Speculative Markets: Trends or Random Walks, " Industrial Management Review (May 1961) pp. 7-26.
3. Archibald, T. R., "Stock Market Reaction to the Depreciation Switch-Back, " The Accounting Review (January 1972), pp. 22-30.
4. Ashton, R. H., "cognitive changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis, " Supplement to Journal of Accounting Research (1976) pp. 1-17.
5. Accounting Priciple Board, Statement No. 4, Basic Concept and Accounting Principles Underlying Financial Statements of Business Enterprises,
6. Ball, R., "Changes in Accounting Techniques and Stock Prices, " Empirical Research in Accounting: Selected Studies. Journal of Accounting Research, Supplement to Vol. 10 (1972), pp. 1-45.
7. Ball, Ray and Philip Brown, "An Empirical Evaluation of Accounting Income Numbers, "Journal of Accounting Research (Autumn 1968), pp. 159-178.
8. Beaver, William H., "The Behavior of Security Prices and Its Implications for Accounting Research (Methods), " The Accounting Review, Supplement to vol. 47 (1972), pp. 407-437.
9. Beaver, W. H. , "Econometric Properties ○f Alternative Security Return Methods, " Jounal of Accounting Research (Spring 1981), pp. 163-184.
10. _____, "Market Efficiency, " The Accounting Review (January 1981), pp. 23-37.
11. _____, "What should Be the FASB`s objectives? Journal of Accountancy 136 (August 1973), pp. 49-56.
12. Benjamin, W. P. and J. E. McEnroe, "The FASB`s Policy Intervention and the Behavior of Security Returns: An Empirical Investigation of the oil and Gas Industry Employing a Combination of the ITS and the SUR Models," Journal of Business Finance & Accounting (Autumn 1981), pp. 303-327.
13. Beaver, William H. and Roland E. Dukes, "Interperiod Tax Allocation and Different Depreciation Methods: Some Empirical Results," Accounting Review 48 (July 1973), pp. 549–559.
14. Bowen, Robert M. Eric W. Noreen: and John M. Lacey, "Determinants of the Corporate Decision to Capitalize Interest," Journal of Accounting and Economics 3 (June 1981), pp. 151-179.
15. Brown, P. and J. W. Kennelly, "The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence, " The Journal of Business (July 1972), pp. 403-415.
16. Brown, Stephen J. and Jerold B. Warner, "Measuring Security Price Performance," Journal of Financial Economics 7 (March 1980), pp. 205–258.
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