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題名:機構投資人是短視交易者亦或是精明投資者--從無形資產的觀點出發
書刊名:商業現代化學刊
作者:洪榮耀 引用關係
作者(外文):Hung, Jung-yao
出版日期:2015
卷期:8:1
頁次:頁91-114
主題關鍵詞:機構投資人短視交易者精明投資人無形資產當期盈餘Institutional investorsMyopic traderSophisticated investorIntangible assetsCurrent earnings
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:136
  • 點閱點閱:76
期刊論文
1.Hessel, Christopher A.、Norman, M.(1992)。Financial Characteristics of Neglected and Institutionally Held Stocks。Journal of Accounting, Auditing and Finance,7(3),313-334。  new window
2.Gordon, M. J.(1959)。Dividends, Earnings, and Stock Prices。Review of Economics and Statistics,41(2),99-105。  new window
3.陳曉蓉、王詠惠(20061200)。機構投資人持股對股價反映未來盈餘資訊程度之影響--以臺灣集團公司與非集團公司為例。會計與公司治理,3(2),69-100。new window  延伸查詢new window
4.Dobrzynski, J.(1993)。Relationship Investing。Business Week,3309,68-75。  new window
5.Nussbaum, B.(19871023)。The changing role of the CEO。Business Week,28。  new window
6.Pound, J.、Shiller, R. J.(1987)。Are institutional investors speculators?。The Journal of Portfolio Management,13(3),46-52。  new window
7.Szewczyk, S. H.、Tsetsekos, G. P.、Varma, R.(1992)。Institutional Ownership and he Liquidity of Common Stock Offerings。The Financial Review,27(2),211-225。  new window
8.劉正田(20000100)。企業無形資產價值評估問題之探討。會計研究月刊,170,21-28。  延伸查詢new window
9.顏信輝、顏裕芳(20021100)。無形資產與臺灣股票評價攸關性之研究--股市週期與產業別之影響。當代會計,3(2),121-147。new window  延伸查詢new window
10.Laverty, K. J.(1996)。Economic "Short-Termism": The Debate, The Unresolved Issues, and The Implications for Management Practice and Research。The Academy of Management Review,21,825-860。  new window
11.Potter, G.(1992)。Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns。Journal of Accounting Research,30(1),146-155。  new window
12.Shiller, R. J.、Pound, J.(1989)。Survey Evidence on Diffusion of Interest and Information among Investors。Journal of Economic Behavior and Organization,12(1),44-66。  new window
13.Graves, S. B.(1988)。Institutional Ownership and Corporate R&D in the Computer Industry。The Academy of Management Journal,31(2),417-428。  new window
14.劉正田(19991200)。企業商譽與研發投資關係之研究。科技管理學刊,4(2),105-124。new window  延伸查詢new window
15.Barth, M. E.、Kasznik, R.(1999)。Share Repurchase and Intangible Assets。Journal of Accounting and Economics,28(2),211-241。  new window
16.Bartova, Eli、Radhakrishnanb, Suresh、Krinsky, Itzhak(2000)。Investor sophistication and patterns in stock returns after earnings announcement。The Accounting Review,75(1),43-63。  new window
17.Jiambalvo, J.、Rajgopal, S.、Venkatachalam, M.(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research,19(1),117-145。  new window
18.Bushee, Brian J.(2001)。Do institutional investors prefer near-term earnings over long-run value?。Contemporary Accounting Research,18(2),207-246。  new window
19.Abdel-Khalik, A. R.(1975)。Advertising Effectiveness and Accounting Policy。Accounting Review,50(4),657-670。  new window
20.Barth, Mary E.、Kasznik, E. R.、McNichols, Maureen F.(2001)。Analyst Coverage and Intangible Assets。Journal of Accounting Research,39(1),1-34。  new window
21.Chauvin, K. W.、Hirschey, M.(1993)。Advertising, R&D expenditures and the market value of the firm。Journal of Financial Management and Analysis,22(4),128-140。  new window
22.Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review,69(1),44-68。  new window
23.蔡柳卿、楊朝旭、郭法雲(20030300)。我國上市公司買回股票與無形資產關連性之實證研究。產業金融季刊,118,54-83。  延伸查詢new window
24.Hand, J. R. M.(1990)。A test of the extended functional fixation hypothesis。The Accounting Review,65(4),740-763。  new window
25.劉正田(2002)。無形資產、成長機會與股票報酬關係之研究。會計評論,35,1-29。new window  延伸查詢new window
26.Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research,23(1),326-335。  new window
27.Lev, Baruch、Sougiannis, Theodore(1996)。The capitalization, amortization, and value-relevance of R&D。Journal of Accounting and Economics,21(1),107-138。  new window
28.El-Gazzar, S. M.(1998)。Predisclosure information and institutional ownership: A cross-sectional examination of market revaluation during earnings announcement periods。The Accounting Review,73(1),119-129。  new window
29.Amir, Eli、Lev, Baruch(1996)。Value-relevance of Nonfinancial Information: The Wireless Communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
30.Aboody, David、Lev, Baruch(2000)。Information Asymmetry, R&D, and Insider Gains。Journal of Finance,55(6),2747-2766。  new window
31.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。  new window
32.Graves, S. B.、Waddock, S. A.(1990)。Institutional ownership and control: Implications for long-term corporate strategy。Academy of Management Perspectives,4(1),75-83。  new window
33.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
34.歐進士(19980600)。我國企業研究發展與經營績效關聯之實證研究。中山管理評論,6(2),357-385。new window  延伸查詢new window
35.Dahlquist, Magnus、Robertsson, Göran(2001)。Direct foreign ownership, institutional investors, and firm characteristics。Journal of Financial Economics,59(3),413-440。  new window
36.Kang, Jun-Koo、Stulz, Rene M.(1997)。Why is there a home bias? An analysis of foreign portfolio equity ownership in Japan。Journal of Financial Economics,46(1),3-28。  new window
37.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
38.Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。  new window
會議論文
1.陳馨蕙、蕭朝興、黃俊凱(2009)。台灣機構投資人動態調整持股偏好之探討。台灣科技大學管理新思維學術研討會。台灣:台灣科技大學。  延伸查詢new window
研究報告
1.Kothari, S. P.、Laguerre, T.、Leone, A.(1998)。Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E and R&D。University of Rochester。  new window
2.林基煌(2001)。外資及外國專業機構投資人之交易行為與對新興國家股、匯市的影響--以臺灣為例。  延伸查詢new window
3.潘敏行、江忠儀(1998)。軟體公司在美國募集資金及股票上市研究報告。  延伸查詢new window
4.Opler, T.、Sokobin, J.(1998)。Does Coordinated Institutional Activism Work? An Analysis of the Activities of the Council of Institutional Investors。  new window
5.Rajgopal, S.、Venkatachalam, M.(1997)。The role of institutional investors in corporate governance: An empirical investigation。University of Iowa。  new window
6.Barth, M. E.、Clinch, G.(1998)。Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Bases Value Estimates。Stanford University。  new window
學位論文
1.劉正田(1997)。研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究(博士論文)。國立政治大學。new window  延伸查詢new window
圖書
1.戴立寧(1995)。中華民國八十三年度財政年報-外資引進與證券發展。臺北:中華民國財政部。  延伸查詢new window
2.Lowenstein, L.(1988)。What's Wrong With Wall Street: Short-term Gain and the Absentee Shareholder。Reading, MA:Addison-Wesley。  new window
3.Porter, M. E.(1992)。Capital Choices: Changing the Wav America Invests in Industry。Boston, MA:Council on competitiveness. Harvard Business School。  new window
4.Jacobs, M. T.、Mullins, D.(1991)。Short-Term America: The Causes and Cures of our Business Myopia。Boston, MA:Harvard Business School Press。  new window
5.Monks, Robert A. G.、Minow, Nell(1995)。Corporate Governance。Cambridge, Massachusetts:Blackwell Publishing Ltd.。  new window
6.Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY:HarperCollins Publishers Inc.。  new window
7.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
 
 
 
 
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