| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (Authors) | 周玉娟 | zh_TW |
| dc.creator (作者) | 周玉娟 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 18-Sep-2009 20:05:17 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 20:05:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 20:05:17 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353016 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36898 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 96353016 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要在探討財務報表重編事件是否導致要求之資金成本提高。探究重編事件之經濟後果，除了彌補此議題之實證證據外，研究結果亦能提供警訊給予企業之管理當局，以抑減財務報表舞弊之發生，同時提供投資人投資決策參考。 本研究以民國86年7月至96年6月間曾重編財務報表之國內上市公司為重編研究樣本建構財務報表重編投資組合，與同期間之其他對應之上市公司投資組合，運用Fama-French三因子模型，加入財務報表重編因子，建構四因子模型，進行最小平方法(OLS)迴歸分析檢測假說。實證結果顯示，在控制市場、規模、淨值市價比因子之後，財務報表重編因子為風險因子，顯示財務報表重編，導致投資者要求之資金成本提高。此外，投資者對於財務報表重編次數之反應並無明顯的不同，而對重編變動之金額程度之反應則有顯著之差異。同時，投資者對於小規模公司發生財務報表重編之反應較大規模公司來的劇烈。最後，在事件影響存續期間研究結果顯示，財務報表重編事件對於公司之資金成本長期而言有明顯的影響，顯見財務報表重編對公司之價值影響重大。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 1第二節 研究架構 5第二章 文獻探討 7第一節 財務報表重編文獻探討 7第二節 資金成本評價模型文獻探討 17第三章 研究方法 23第一節 研究假說 23第二節 研究理論模型 26第三節 變數定義 34第四節 研究期間與研究選樣標準 36第四章 實證結果與分析 38第一節 敘述性資料彙整分析 38第二節 迴歸分析 40第五章 結論與建議 60參考文獻 62 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353016 | en_US |
| dc.subject (關鍵詞) | 報表重編 | zh_TW |
| dc.subject (關鍵詞) | 資金成本 | zh_TW |
| dc.subject (關鍵詞) | Fama-French三因子模型 | zh_TW |
| dc.title (題名) | 財務報表重編和資金成本之關聯性 | zh_TW |
| dc.type (資料類型) | thesis | en |
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