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題名:股價是否充分反應當期盈餘對未來盈餘之意涵--以臺灣上市公司之季盈餘序列遵循AR(1)模式為例
書刊名:當代會計
作者:黃瓊慧廖秀梅廖益興 引用關係
作者(外文):Huang, Chung-hueyLiao, Hsiu-meiLiao, Yi-xing
出版日期:2004
卷期:5:1
頁次:頁25-26
主題關鍵詞:盈餘宣告後股價持續反應時間序列季盈餘預測模式資訊內涵Post-earnings-announcement driftTime seriesQuarterly earnings forecast modelInformation content
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:3
  • 點閱點閱:154
期刊論文
1.Brown, L. D.、Han, J. C. Y.(2000)。Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?。Journal of Accounting Research,38(1),149-164。  new window
2.吳清在、趙雅儀(20010400)。The Efficiency of Investors' Use of Quarterly Earnings Information in the Taiwan Stock Exchange。中華會計學刊,2(1),85-114。new window  new window
3.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business,60(3),323-345。  new window
4.Foster, George、Olsen, Chris、Shevlin, Terry(1984)。Earnings Releases, Anomalies, and the Behavior of Security Returns。The Accounting Review,59(4),574-603。  new window
5.Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics,9(2),195-228。  new window
6.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
7.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
8.Foster, George(1977)。Quarterly Accounting Data: Time-Series Properties and Predictive Ability Results。The Accounting Review,52(1),1-21。  new window
9.Bernard, Victor L.、Thomas, Jacob K.(1989)。Posting-Earning-Announcement Drift: Delayed Price Response or Risk Premium?。Journal of Accounting Research,27,1-36。  new window
10.Bernard, Victor L.、Thomas, Jacob K.(1990)。Evidence that stock prices do not fully reflect the implications of current earnings for future earnings。Journal of Accounting and Economics,13(4),305-340。  new window
學位論文
1.余尚武(1986)。臺灣證券市場股票上市公司盈餘宣告所含資訊內容之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.曾祥琳(1989)。每季盈餘公告對股票成交量影響之研究(碩士論文)。國立成功大學。  延伸查詢new window
3.張鴻基(1983)。臺灣地區股票上市公司每季盈餘時間數列特性及資訊內容之研究(碩士論文)。臺灣大學。  延伸查詢new window
4.林坤霖(1996)。下半年盈餘管理與年度盈餘資訊內涵關係之研究(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Newbold, P.、Granger, C. W. J.(1986)。Forecasting Economic Time Series。Academic Press。  new window
其他
1.王麗君(1993)。上市公司季盈餘時間序列特性與預測之探討。  延伸查詢new window
2.丘添富(1991)。臺灣證券市場上市公司每季盈餘時間效果及消息效果資訊內容之研究。  延伸查詢new window
3.林惠美(1994)。非預期盈餘變動與盈餘宣告後股價持續反應關係之研究。  延伸查詢new window
4.吳麗紅(1993)。年度盈餘資訊效率性之探討。new window  延伸查詢new window
5.陳志愷(1992)。盈餘反應係數探索之研究--台灣股票市場之實證分析。  延伸查詢new window
6.許錦娟(1992)。管理當局盈餘預測在證券投資決策之有用性研究。  延伸查詢new window
7.廖雲清(1994)。臺灣上市公司季盈餘之預測分析--不同時間數列方法之比較。  延伸查詢new window
8.蔡靜雯(1992)。我國上市公司季盈餘之時間序列習性與預測之研究。  延伸查詢new window
9.Ball, R.(1978)。Anomalies in relationships between securities’yields and yield-surrogates。  new window
10.Ball,R. and E. Bartov.(1996)。How naïve is the stock market’s use of earnings information。  new window
11.Ball, R., S.P. Kothari, and R. Watts.(1988)。The economics of the relation between earnings changes and stock returns。  new window
12.Brown, L. P. Griffin. R. Hagerman. and M. Zmijewski.(1987)。An evaluation of alternative proxies for the market’s assessment of unexpected earnings。  new window
13.Brown, L. and M. Rozeff.(1979)。Univariate time-series models of quarterly earnings per share : A proposed model。  new window
14.Jacob, J. and Lys. T. and J. Sabino(2000)。Autocorrelation structure of forecast errors from time-series models : Alternative assessments of the causes of post-earnings announcement drift。  new window
15.Lorek, K.S. and A.W. Bathke.(1984)。A Time-Series Analysis of Nonseasonal Quarterly Earnings Data。  new window
16.Maines, L. A., and J. R. M. Hand.(1996)。Individuals’perceptions and misperceptions of time-series properties of quarterly earnings。  new window
17.Ragan, S. and R.G.. Sloan.(1998)。Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Announcement Drift。  new window
18.Watts, R. L.(1975)。The time-series behavior of quarterly earnings。  new window
 
 
 
 
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