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題名:興櫃股票公允價值估價模型探討
書刊名:兩岸金融季刊
作者:陳怡凱高蘭芬 引用關係陳安琳林玫均
作者(外文):Chen, Yi-kaiKao, Lan-fengChen, AnlinLin, Mei-chun
出版日期:2017
卷期:5:3
頁次:頁113-158
主題關鍵詞:公允價值興櫃股票國際財務報導準則流動型折價Fair valueEmerging stockIFRSLiquidity discount
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(1) 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:1
  • 共同引用共同引用:22
  • 點閱點閱:96
期刊論文
1.吳清在、林惠芬(20110400)。申請初次上市(櫃)前股價異常報酬之探討。管理學報,28(2),145-170。new window  延伸查詢new window
2.Kim, M.、Ritter, J. R.(1999)。Valuing IPOs。Journal of Financial Economics,53(3),409-437。  new window
3.Kaplan, Steven N.、Ruback, Richard S.(1995)。The Valuation of Cash Flow Forecasts: An Empirical Analysis。Journal of Finance,50(4),1059-1093。  new window
4.崔可欣、廖恆毅(20070100)。臺灣新上市股票評價研究--比較乘數法之應用。輔仁管理評論,14(1),1-25。new window  延伸查詢new window
5.Bajaj, Mukesh、Denis, David J.、Ferris, Stephen P.、Sarin, Atuyla(2001)。Firm Value and Marketability Discounts。Journal of Corporation Law,27,89-116。  new window
6.賴建成、林坤輝(20081200)。興櫃初期與興櫃轉上市櫃初期股票異常報酬之研究。遠東學報,25(4),617-630。  延伸查詢new window
7.朱心蘅、陳怡諠、邱惠貞(20100300)。興櫃市場首次公開發行超額報酬與資訊揭露效果之探討。臺灣金融財務季刊,11(1),69-92。new window  延伸查詢new window
8.林家生(2012)。興櫃股票市場制度十週年之回顧與展望--專訪櫃買中心吳總經理裕群。證券櫃檯雙月刊,157,10-12。  延伸查詢new window
9.陳樹(2012)。櫃買中心龍年新展望--興櫃市場十週年慶回顧與前瞻。證券櫃檯雙月刊,157,6-9。  延伸查詢new window
10.張千雲、周建新(20080300)。興櫃市場新制對初次上市(櫃)股票短期折價行為之再度探討。修平學報,16,79-94。  延伸查詢new window
11.黃金澤(2011)。談公允價值衡量新基準。資誠通訊月刊,254,7-25。  延伸查詢new window
12.Block, Frank E.(1995)。A study of the price to book relationship。Financial Analysts Journal,51(1),63-73。  new window
13.Comment, R.(2012)。Revisiting the Illiquidity Discount for Private Companies: A New (and "Skeptical")Restricted-Stock Study。Journal of Applied Corporate Finance,24(1),80-91。  new window
14.Emory, J. D. Sr.、Dengel, F. R. III、Emory, J. D. Jr.(2000)。The value of marketability as illustrated in initial public offerings of Dot-Com companies: May 1997 through March 2000。Business Valuation Review,19(3),111-121。  new window
15.Gelman, M.(1972)。An economist-financial analyst's approach to valuing stock of a closely held company。Journal of Taxation,36(6),353-354。  new window
16.Maher, J. M.(1976)。Discounts for lack of marketability for closely held business interests。Taxes,54,562。  new window
17.Moroney, R. E.(1973)。Most courts overvalue closely held stocks。Taxes,51,144-156。  new window
18.Reilly, R.、Rotkowski, A.(2007)。Discount for lack of marketability: Update on current studies and analysis of current controversies。The Tax Lawyer,61(1),241-286。  new window
19.Silber, W. L.(1991)。Discounts on Restricted Stock: The impact of illiquidity on stock prices。Financial Analysts Journal,47(4),60-64。  new window
20.Trout, R. R.(1977)。Estimation of the discount associated with the transfer of restricted securities。Taxes,55,381-384。  new window
研究報告
1.Chen, Zhiwu、Xiong, Peng(2001)。Discounts on Illiquid Stocks: Evidence from China。Yale University。  new window
2.吳欽杉(2004)。興櫃轉上櫃、興櫃轉上市、櫃檯轉上市資訊效果的研究。  延伸查詢new window
3.蔡彥卿(2011)。全面採用國際財務報導準則個案研究計畫。  延伸查詢new window
學位論文
1.陳怡靜(2003)。興櫃市場交易機制與成本分析(碩士論文)。國立中山大學。  延伸查詢new window
2.吳雅雯(2012)。公允價值估計相關議題之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Damodaran, A.(2012)。Investment Valuation: Tools and Techniques for Determining the Value of Any Asset。John Wiley & Sons, Inc.。  new window
2.安侯建業會計師事務所(2010)。洞悉IFRS-KMPG觀點。  延伸查詢new window
3.吳啟銘(2001)。企業評價--個案實證分析。智勝。new window  延伸查詢new window
4.興櫃股票市場(2009)。證券櫃檯買賣中心15週年紀念特刊。  延伸查詢new window
5.Mercer, Z. C.(2001)。Quantifying marketability discounts: Developing and supporting marketability discounts in the appraisal of closely held business interests。Peabody。  new window
6.Pratt, S. P.、Reilly, R. F.、Schweihs, R. P.(2000)。Valuing a business。McGraw-Hill。  new window
7.Theil, H.、Beerens, G.、Tilanus, C. B.、De Leeuw, C.(1966)。Applied Economic Forecasting。Amsterdam:North-Holland Publishing Company。  new window
圖書論文
1.陳勸仁(2002)。未上市(櫃)股票交易之探討。玉山銀行雙月刊文集。  延伸查詢new window
 
 
 
 
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