Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92552
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dc.contributor陳俊合zh_TW
dc.contributorChun-Ho Chenen_US
dc.contributor.authorChia-Han Wuen_US
dc.contributor.author吳佳翰zh_TW
dc.contributor.other會計學研究所zh_TW
dc.date2015zh_TW
dc.date.accessioned2015-12-16T03:27:45Z-
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dc.identifier.urihttp://hdl.handle.net/11455/92552-
dc.description.abstractThis study compared the earnings persistence of IPO companies and backdoor listed companies. The study use the abnormal returns and seasoned equity offerings to be variables to measure that impact of earnings persistence of backdoor listing firms. In this study, including all listed companies in the sample from 1996 to 2013, and use Sloan (1996) model to estimate the company's earnings persistence. The empirical results show that earnings persistence of IPO firms is higher than reverse merger firms. In addition, the degree of stock abnormal returns and whether issue seasoned equity offerings are no statistically significant impact on earnings persistence of reverse merger firms.en_US
dc.description.abstract本研究比較借殼上市公司與IPO上市公司之盈餘持續性,探討借殼上市公司相較於IPO公司盈餘續性之高低。本研究另探討股價異常報酬及現金增資對於採用借殼上市之公司盈餘持續性的影響。本研究以1996年至2013年上市櫃公司為樣本,利用Sloan(1996)模型來估計公司之盈餘持續性。 實證結果顯示,借殼上市公司之盈餘持續性較IPO上市公司為低,顯示IPO上市公司之盈餘持續性較高。另外借殼上市公司在上市前後股價累積異常報酬幅度之高低及在借殼上市後短期內是否進行現金增金對於借殼上市公司的盈餘持續性影響皆無顯著關連性。zh_TW
dc.description.tableofcontents第一章 緒論 1 第一節 研究背景 1 第二節 研究動機及目的 2 第三節 研究流程與架構 3 第二章 文獻探討 4 第一節 借殼上市之定義與動機 4 第二節 借殼上市的途徑及相關法規 6 第三節 借殼上市之國內外相關研究 10 第四節 盈餘持續性之相關研究 11 第三章 假說發展與研究方法 13 第一節 假說發展 13 第二節 實證模型與變數衡量 15 第三節 資料來源與樣本選取 21 第四章 實證結果與分析 26 第一節 敘述性統計 26 第二節 相關係數分析 27 第三節 多元迴歸結果與分析 28 第四節 敏感性分析 31 第五章 結論與研究限制 34 第一節 研究結論 34 第二節 研究限制 35 第三節 研究建議 36 參考文獻 38 附錄 41zh_TW
dc.language.isozh_TWzh_TW
dc.rights不同意授權瀏覽/列印電子全文服務zh_TW
dc.subjectreverse merger firmsen_US
dc.subjectearnings persistenceen_US
dc.subjectstock abnormal returnsen_US
dc.subjectseasoned equity offeringsen_US
dc.subject借殼上市公司zh_TW
dc.subject盈餘持續性zh_TW
dc.subject股價異常報酬zh_TW
dc.subject現金增資zh_TW
dc.title借殼上市公司之盈餘持續性探討zh_TW
dc.titleThe Study of Earnings Persistence for the Reverse Merger Firmsen_US
dc.typeThesis and Dissertationen_US
dc.date.paperformatopenaccess2018-06-16zh_TW
dc.date.openaccess10000-01-01-
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