| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 林宗輝;周玉娟;戚務君 | zh_TW |
| dc.creator (作者) | Lin, Tzong-Huei ; Chou, Yu-Chuan ; Chi, Wu-Chun | en_US |
| dc.date (日期) | 2012-06 | en_US |
| dc.date.accessioned | 19-Feb-2014 15:15:46 (UTC+8) | - |
| dc.date.available | 19-Feb-2014 15:15:46 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Feb-2014 15:15:46 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64005 | - |
| dc.description.abstract (摘要) | 本文利用Fama-French三因子模型檢視財務報表重編與企業權益資金成本之關聯性。實證結果顯示，財務報表重編會提高企業的權益資金成本。除此之外，研究結果亦顯示，若財務報表重編對損益金額影響愈高，則資金成本的負面影響愈大。 | en_US |
| dc.description.abstract (摘要) | This study examines the association between accounting restatements and firms` cost of equity capital. Using the Fama-French three-factors model, we find a significantly positive relationship between the restatement risk factor and the returns after controlling for the market, size, and book-to-market ratio. The results imply that restatements lead to a higher cost of equity capital. In addition, we also find that the greater the difference between the restatement amount and the original amount, the greater the effect on the cost of equity capital. | en_US |
| dc.format.extent | 1179898 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | 中山管理評論, 20(2), 533-567 | en_US |
| dc.subject (關鍵詞) | 財務報表重編;資金成本;Fama-French三因子模型 | en_US |
| dc.subject (關鍵詞) | accounting restatements;cost of capital;Fama-French three-factors model | en_US |
| dc.title (題名) | 財務報表重編與資金成本 | zh_TW |
| dc.title.alternative (其他題名) | Accounting Restatements and Cost of Equity Capital | en_US |
| dc.type (資料類型) | article | en |
