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研究生:蘇文鈺
研究生(外文):Su,Wen-Yu
論文名稱:多角化與盈餘資訊性
論文名稱(外文):Diversification and Earnings Informativeness
指導教授:范宏書范宏書引用關係
指導教授(外文):Fan,Hung-Shu
口試委員:郭瑞基林彥廷
口試委員(外文):Guo,Ruey-JiLin,Yan-Ting
口試日期:2014-10-17
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:103
語文別:中文
論文頁數:56
中文關鍵詞:產業多角化跨國多角化盈餘資訊性
外文關鍵詞:Industrial DiversificationGlobal DiversificationEarnings Informativeness
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本研究在探討公司多角化經營與盈餘資訊性之關係。樣本以1999年至2010年台灣上市、上櫃公司為研究對象,探討公司多角化對盈餘資訊性之影響。實證結果如下:
一、有跨產業多角化之企業相對於未跨產業多角化之企業,其盈餘資訊性較低。
二、有跨國多角化之企業相對於未跨國多角化之企業,其盈餘資訊性較高。
三、本研究進行若干項敏感性測試,包括將改以跨產業、跨國多角化之子公司家數取「自然對數」來衡量多角化重新測試,未處理Rt極端值重新測試、排除同時跨產業與跨國多角化公司重新測試、以盈餘持續性模型新新測試,其結論與主測試相似。

This study is focused on examining the relation between corporate diversification and earnings informativeness. The sample consists of the listed and Over-the Counter (OTC) in Taiwan During 1999~ 2010.The empirical results of this research are as follows:
1. The earnings informativeness of the firm with industrial diversification is lower than that of the firm without industrial diversification.
2. The earnings informativeness of the firm with global diversification is higher than that of the firm without global diversification
3. This study conducts some sensitivity tests, including using the magnitude measures of diversification test, raw rate of stock return test, and excluding the sample firms that are both industrially diversified and globally diversified test. The results of sensitivity tests are similar to the main test.

第一章 緒論 1
 第一節 研究動機與背景 1
 第二節 研究目的 3
 第三節 研究架構 4
第二章  文獻探討 5
 第一節 多角化 5
 第二節 盈餘資訊性 17
第三章  研究方法 25
 第一節 研究假說 25
 第二節 實證模型 28
 第三節 變數定義與衡量 30
第四節 樣本說明 32
第四章  實證分析 35
 第一節 敘述統計與相關性分析 35
 第二節 實證結果分析 39
 第三節 敏感性分析 40
第五章  結論與建議 46
  第一節 研究結論 46
  第二節 研究限制 47
  第三節 研究建議 48
參考文獻 49

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