臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：臺灣上市櫃公司隱含權益資金成本之估計及其效度之評估
書刊名：當代會計
作者：姜家訓
作者(外文)：Jiang, Jia-xun
出版日期：2021
卷期：22:1
頁次：頁67-116
主題關鍵詞：隱含權益資金成本；預期報酬率；橫斷面盈餘預測模式；Implied cost of capital；ICC；Expected rate of return；Cross-sectional earnings forecasts model
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(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:19
  • 點閱點閱:5
期刊論文
1.Freeman, Robert N.、Ohlson, James A.、Penman, Stephen H.(1982)。Book rate-of-return and prediction of earnings changes: An empirical investigation。Journal of Accounting Research，20(2)，639-653。  new window
2.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review，80(4)，1125-1162。  new window
3.Fama, E. F.、French, K. R.(2002)。The Equity Premium。Journal of Finance，57(2)，637-659。  new window
4.Zhang, X. J.(2000)。Conservative Accounting and Equity Valuation。Journal of Accounting & Economics，29(1)，125-149。  new window
5.Fama, E. F.、French, K. R.(2006)。Profitability, investment and average returns。Journal of Financial Economics，82(3)，491-518。  new window
6.Froot, Kenneth A.、Frankel, Jeffrey A.(1989)。Forward discount bias: is it an exchange risk premium?。Quarterly Journal of Economics，104(1)，139-161。  new window
7.Botosan, C. A.、Plumlee, M. A.(2002)。A Re-examination of disclosure level and the expected cost of equity capital。Journal of Accounting Research，40(1)，21-40。  new window
8.Lys, T.、Sohn, S.(1990)。The association between revisions of financial analysts' earnings forecasts and security-price changes。Journal of Accounting and Economics，13(4)，341-363。  new window
9.Brooks, LeRoy D.、Buckmaster, Dale A.(1976)。Further evidence of the time series properties of accounting income。Journal of Finance，31(5)，1359-1373。  new window
10.Chava, S.、Purnanadam, A.(2010)。Is Default Risk Negatively Related to Stock Returns?。Review of Financial Studies，23(6)，2523-2559。  new window
11.Vuolteenaho, Tuomo(2002)。What Drives Firm-Level Stock Returns?。The Journal of Finance，57(1)，233-264。  new window
12.Gode, D.、Mohanram, P.(2003)。Inferring the cost of capital using the Ohlson-Juettner model。Review of Accounting Studies，8(4)，399-431。  new window
13.Gebhardt, William R.、Lee, Charles M. C.、Swaminathan, Bhaskaran(2001)。Toward an Implied Cost-of-capital。Journal of Accounting Research，39(1)，135-176。  new window
14.Mohanram, P.、Rajgopal, S.(2009)。Is PIN priced risk?。Journal of Accounting and Economics，47(3)，226-243。  new window
15.Hou, K.、Robinson, D. T.(2006)。Industry Concentration and Average Stock Returns。Journal of Finance，61(4)，1927-1956。  new window
16.Francis, J.、Nanda, D.、Olsson, P.(2008)。Voluntary Disclosure, Earnings Quality, and Cost of Capital。Journal of Accounting Research，46(1)，53-99。  new window
17.Ali, A.、Klein, A.、Rosenfeld, J.(1992)。Analysts' Use of Information about Permanent and Transitory Earnings Components in Forecasting Annual EPS。The Accounting Review，67(1)，183-198。  new window
18.Wu, J. G.、Zhang, L.、Zhang, X. F.(2010)。The q-theory approach to understanding the accrual anomaly。Journal of Accounting Research，48(1)，177-223。  new window
19.Chen, K. C. W.、Chen, Z.、Wei, K. C. J.(2011)。Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital。Journal of Financial and Quantitative Analysis，46(1)，171-207。  new window
20.Fama, Eugene F.、French, Kenneth R.(2000)。Forecasting Profitability and Earnings。Journal of Business，73(2)，161-175。  new window
21.Blume, M. E.、Friend, I.(1973)。A New Look at the Capital Asset Pricing Model。Journal of Finance，28(1)，19-33。  new window
22.Tang, Y.、Wu, J. G.、Zhang, L.(2014)。Do Anomalies Exist Ex Ante?。Review of Finance，18(3)，843-875。  new window
23.Pastor, L.、Sinha, M.、Swaminathan, B.(2008)。Estimating the Intertemporal Risk-Return Tradeoff Using the Implied Cost of Capital。Journal of Finance，63(6)，2859-2897。  new window
24.Hou, Kewei、Van Dijk, Mathijs A.、Zhang, Yinglei(2012)。The Implied Cost of Capital: A New Approach。Journal of Accounting and Economics，53(3)，504-526。  new window
25.Elton, E. J.(1999)。Presidential Address: Expected Return, Realized Return and Asset Pricing Tests。Journal of Finance，54(4)，1199-1220。  new window
26.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。  new window
27.Francis, J.、LaFond, R.、Olsson, P. M.、Schipper, K.(2004)。Costs of Equity and Earnings Attributes。The Accounting Review，79(4)，967-1010。  new window
28.Botosan, Christine A.、Plumlee, Marlene A.(2005)。Assessing alternative proxies for the expected risk premium。The Accounting Review，80(1)，21-53。  new window
29.Frank, M. Z.、Shen, T.(2016)。Investment and the weighted average cost of capital。Journal of Financial Economics，119(2)，300-315。  new window
30.Jones, C. S.、Tuzel, S.(2013)。Inventory investment and the cost of capital。Journal of Financial Economics，107(3)，557-579。  new window
31.Easton, Peter D.、Monahan, Steven J.(2005)。An Evaluation of Accounting-Based Measures of Expected Returns。The Accounting Review，80(2)，501-538。  new window
32.Lewellen, Jonathan、Shanken, Jay(2002)。Learning, asset-pricing tests, and market efficiency。Journal of Finance，57(3)，1113-1146。  new window
33.Merton, Robert C.(1973)。An Intertemporal Capital Asset Pricing Model。Econometrica，41(5)，867-887。  new window
34.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
35.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research，47(1)，1-43。  new window
36.Ogneva, M.、Subramanyam, K. R.、Raghunandan, K.(2007)。Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures。Accounting Review，82(5)，1255-1297。  new window
37.Carhart, Mark M.(1997)。On persistence in mutual fund performance。The Journal of Finance，52(1)，57-82。  new window
38.Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review，86(1)，59-100。  new window
39.Hail, Luzi、Leuz, Christian(2006)。International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?。Journal of Accounting Research，44(3)，485-531。  new window
40.Botosan, Christine A.、Plumlee, Marlene A.、Wen, Jennifer H. E.(2011)。The relation between expected returns, realized returns, and firm risk characteristics。Contemporary Accounting Research，28(4)，1085-1122。  new window
41.Ohlson, James A.、Juettner-Nauroth, Beate E.(2005)。Expected EPS and EPS Growth as Determinants of Value。Review of Accounting Studies，10(2/3)，349-365。  new window
42.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics，33(1)，3-56。  new window
43.陳俊佑(20080500)。利用CAPM與三因子模型推估權益資金成本。貨幣觀測與信用評等，71，19-26。  延伸查詢new window
44.陳俊佑(20080900)。利用完美預期評價模式推估權益資金成本。貨幣觀測與信用評等，73，17-21。  延伸查詢new window
45.陳俊佑(20110900)。臺灣上市公司加權平均資金成本之推估。貨幣觀測與信用評等，91，14-21。  延伸查詢new window
46.Cao, Y.、Myers, J. N.、Myers, L. A.、Omer, T. C.(2015)。Company reputation and the cost of equity capital。Review of Accounting Studies，20，42-81。  new window
47.Dhaliwal, D.、Krull, L.、Li, O. Z.、Moser, W.(2005)。Dividend taxes and implied cost of equity capital。Journal of Accounting Research，43(5)，675-708。  new window
48.Dhaliwal, D.、Krull, L.、Li, O. Z.(2007)。Did the 2003 Tax Act reduce the cost of equity capital。Journal of Accounting and Economics，43(1)，121-150。  new window
49.Easton, P. D.、Sommers, G. A.(2007)。Effect of analysts' optimism on estimates of the expected rate of return implied by earnings forecasts。Journal of Accounting Research，45(5)，983-1015。  new window
50.Easton, P. D.(2009)。Estimating the cost of capital implied by market prices and accounting data。Foundations and Trends in Accounting，2(4)，241-364。  new window
51.Guay, W.、Kothari, S. P.、Shu, S.(2011)。Properties of implied cost of capital using analysts' forecasts。Australian Journal of Management，36(2)，125-149。  new window
52.Lee, C.、Ng, D.、Swaminathan, B.(2009)。Testing international asset pricing models using implied costs of capital。Journal of Financial and Quantitative Analysis，44(2)，307-335。  new window
53.Lee, C. M. C.、So, E. C.、Wang, C. C. Y.(2021)。Evaluating firm-level expected-return proxies: Implications for estimating treatment effects。Review of Financial Studies，34(4)，1907-1951。  new window
54.Li, K. K.、Mohanram, P.(2014)。Evaluating cross-sectional forecasting models for implied cost of capital。Review of Accounting Studies，19，1152-1185。  new window
55.Mohanram, P.、Gode, D.(2013)。Removing predictable analyst forecast errors to improve implied cost of equity estimates。Review of Accounting Studies，18，443-478。  new window
56.Nekrasov, A.、Ogneva, M.(2011)。Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth。Review of Accounting Studies，16，414-457。  new window
57.Sharpe, W. F.(1978)。New evidence on the capital asset pricing model: Discussion。Journal of Finance，33(3)，917-920。  new window
58.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics，118(1)，107-156。  new window
59.Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy，81(3)，607-636。  new window
60.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance，47(2)，427-465。  new window
61.Cheng, C. S. Agnes、Collins, Denton、Huang, Henry H.(2006)。Shareholder rights, financial disclosure, and the cost of equity capital。Review of Quantitative Finance and Accounting，27(2)，175-204。  new window
62.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review，79(1)，73-95。  new window
63.Hribar, Paul、Jenkins, Nicole Thorne(2004)。The effect of accounting restatements on earnings revisions and the estimated cost of capital。Review of Accounting Studies，9(2/3)，337-356。  new window
64.Brav, A.、Lehavy, R.、Michaely, R.(2005)。Using Expectations to Test Asset Pricing Models。Financial Management，34(3)，31-64。  new window
65.Easton, Peter、Taylor, Gary、Shroff, Pervin、Sougiannis, Theodore(2002)。Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment。Journal of Accounting Research，40(3)，657-676。  new window
66.Claus, J.、Thomas, J.(2001)。Equity premia as low as three percent? Evidence from analysts' earnings forecasts for domestic and international stock markets。The Journal of Finance，56(5)，1629-1666。  new window
67.Gordon, J. R.、Gordon, M. J.(1997)。The finite horizon expected return model。Financial Analysis Journal，53(3)，52-61。  new window
68.Daske, Holger(2006)。Economic Benefits of Adopting IFRS or US-GAAP--Have the Expected Costs of Equity Capital Really Decreased?。Journal of Business Finance and Accounting，33(3/4)，329-373。  new window
研究報告
1.Hou, K.、van Dijk, M.(2011)。Understanding the variation in the value relevance of earnings: A return decomposition analysis。Ohio State University。  new window
2.Lee, C. M. C.、So, E. C.、Wang, C. C. Y.(2011)。Evaluating implied cost of capital estimates。Stanford University。  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.吳啟銘(2010)。企業評價：個案實證分析。智勝。new window  延伸查詢new window
3.Brigham, E. F.、Houston. J. F.(2004)。Fundamentals of Financial Management。Mason, OH：Thomson South-Western。  new window
4.Penman, S. H.(2013)。Financial Statement Analysis and Security Valuation。New York, NY：McGraw-Hill Irwin。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：720（臺灣：708，外國：12） ／ 本年度總使用人次：1614293 ／ 訪客人次（自102年09月）：67408135
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上