Academic literature on the topic '新上市公司'

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Dissertations / Theses on the topic "新上市公司"

1

王仙娉 та Hsien-Ping Wang. "華人經濟圈財務會計準則調和程度之研究-以台灣、新加坡及大陸上市公司". 碩士, 靜宜大學, 1991. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22091PU005385061%22.&searchmode=basic.

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Liu, Chia-Chen, та 劉佳振. "新上市上櫃公司信用評等之研究". Thesis, 2005. http://ndltd.ncl.edu.tw/handle/92306545340751176971.

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碩士<br>東吳大學<br>國際貿易學系<br>93<br>The paper purposes of this thesis are to investigate the different of Taiwan Corporate Credit Risk Index (TCRI) of the new initial public offering(IPO) companies. The study aims to analyze credit risk from 1998 to 2004, and using nonparametic statistical to testing credit risk . There four empirical result have been identified as derived from study findings . 1. The analyses of the data by different industries were significant statistically. The Credit rating of Electric industry was better than non-electic industry. 2.The analyses of the data by different attribute of IPO were significant statistically. The result shows IPO of TSE have the best credit rating , the IPO of OTC have the worst credit rating. 3. The credit risk of IPO companies is dropping off since it was better two years before listed, while it’s getting worse two years after listed. 4. The default rate between of IPO companies and unlisted companies was equivalent.
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LIAN, JING-XIAN, та 連靜仙. "新上市公司盈餘管理之研究". Thesis, 1993. http://ndltd.ncl.edu.tw/handle/97587838261156585467.

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4

SU, HUI-FEN, та 蘇慧芬. "新上市公司上市前後年度盈餘窗飾之研究". Thesis, 1992. http://ndltd.ncl.edu.tw/handle/47354050247782349201.

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Duan, Ming Juan, та 段明娟. "臺灣新上市公司上市前更換會計師之研究". Thesis, 1996. http://ndltd.ncl.edu.tw/handle/66187630640120527710.

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許泰然. "我國新上市公司業績變化之研究". Thesis, 1997. http://ndltd.ncl.edu.tw/handle/53539365456240383378.

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碩士<br>國立政治大學<br>會計研究所<br>85<br>This study aims to investigate whether the earnings management prior to IPO (Initial Public Offerings) relates to the qualifications of an IPO. In general, a firm will manage its earnings prior to IPO and have sales recess subsequent to IPO. Due to mandated IPO qualifications, perhaps, the motivation of earnings management or artificial sales expansion comes from the mandated IPO qualifications. The empirical sample period covers form 1985 to 1994 on which the empirical findings can be summarized as follows.   1. Low profitability first class firms will manage their earnings prior to IPO by the use of net accruals and net accruals from operations. In contrast, high profitability second class firms will manage their earnings prior to IPO.   2.This study cannot conclude that a younger IPO firm has a stronger incentive in managing its earnings than an older firm does.
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劉安炳. "我國新上市公司股價行為之研究". Thesis, 1992. http://ndltd.ncl.edu.tw/handle/11706183711537216685.

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Lin, Jing Jie, та 林靖傑. "新上市公司上市事件對同產業股價影響之研究". Thesis, 1995. http://ndltd.ncl.edu.tw/handle/05253549132565784082.

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Li, Wen Zhi, та 李文智. "我國新上市公司會計師選擇之研究". Thesis, 1995. http://ndltd.ncl.edu.tw/handle/60629805672165333154.

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10

Chi-Ling, Huang, та 黃琪鈴. "新上市公司上市前後訊息管理與長短期績效之探討". Thesis, 2003. http://ndltd.ncl.edu.tw/handle/20819681751324296995.

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