臺灣博碩士論文加值系統

本研究旨在探討公司是否會因當季度財務績效以及重要機構法人持股比重而影響其召開法人說明會之型式以及召開後之後續影響。本文利用台灣經濟新報資料庫（TEJ）中2012年至2018年上市上櫃的財務及籌碼資料進行研究，迴歸結果顯示公司當季每股盈餘打敗去年同期則傾向自行召開法說會，而外資持股比例較高之公司則傾向參加券商邀請舉辦之法說會。若公司帶有財務績效之好消息參加法說會則會提高其機構法人持股比例。

This paper mainly examines if the financial performance and institutional ownership will have effect on the decision of attending conference call and the subsequent effects. The sample consisted of firms that had listed in Taiwanese Securities Exchange and Taipei Exchange from TEJ database during 2012 to 2018. The empirical results suggest that firms that have higher EPS than previous quarter tend to hold conference call, and firms with higher foreign investors holding tend to attend conference calls holding by brokers. Moreover, the empirical result also show that if firms attend conference call with good news, the institutional ownership will increase.

謝辭 I
摘要 II
Abstract III
目錄 IV
圖表目錄 V
第一章 緒論 1
第二章 研究假說 4
第三章 研究方法 5
第一節 研究樣本 5
第二節 實證模型設計 5
第四章 實證結果與分析 11
第一節 樣本分析 11
第二節 迴歸結果分析 11
第五章 結論與建議 14
英文參考文獻 15
中文參考文獻 16

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<臺灣證券交易所股份有限公司對有價證券上市公司重大訊息之查證暨公開處理程序> 第八條（2017年3月7日） 。