Dissertations / Theses on the topic '新上市公司'
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王仙娉 and 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.
Full textLiu, Chia-Chen, and 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.
Full text東吳大學
國際貿易學系
93
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.
LIAN, JING-XIAN, and 連靜仙. "新上市公司盈餘管理之研究." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/97587838261156585467.
Full textSU, HUI-FEN, and 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.
Full textDuan, Ming Juan, and 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.
Full text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.
Full text國立政治大學
會計研究所
85
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.
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.
Full textLin, Jing Jie, and 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.
Full textLi, Wen Zhi, and 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.
Full textChi-Ling, Huang, and 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.
Full text陳家齊. "我國新上市公司實質盈餘管理之研究." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/65573592089468186578.
Full text吳貞樺. "新上市公司上市前後盈餘管理與蜜月期異常報酬之探討." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/13194239890375536230.
Full text李青娟. "公司新股上市時配售方式之選擇與影響." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/22023466835889412041.
Full textJIA, WU-JIAN, and 賈武健. "新上市公司股阿票價值之評價模式研究." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/12941049199376646704.
Full textLUO, ZAN-XING, and 羅贊興. "我國新上市公司股票短期報酬率之研究." Thesis, 1990. http://ndltd.ncl.edu.tw/handle/34057566700379926694.
Full textHeng-I, Liao, and 廖恒毅. "台灣新上市公司股票評價-市場乘數法之實證研究." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/29037349892660103089.
Full textLIN, LING-YU, and 林玲羽. "新上市公司異常報酬決定因素之實證研究." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/18273472980350772649.
Full text蔡嘉倩. "我國新上市公司股票承銷價合理性之研究." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/62774492822947341761.
Full textHuang, Shinnyuh, and 黃信諭. "新上市公司盈餘品質與蜜月期關聯性之探討." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/73765934481187047608.
Full text張功弦. "所有權結構與新上市公司上市前後經營績效變化關係之實證研究." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/20902735248209915930.
Full text實踐大學
企業管理學系
86
This study based on agency theory and signaling theory investigates the change in operating performance of firms as they list on Taiwan Stock Exchange. The initial samples of IPO firms are collected for the period 1987 to 1994. The final samples consist of 169 IPO firms. The empirical results show that IPO firms exhibit a decline in postissue operating performance, relative to their pre-IPO level, both before and after industry adjustment. The evidence results from the conflict between managers and shareholders, the overstated pre-IPO performance, or the issuing periods of unusually good performance levels. Additionally, we also find that IPO firms where managers retain lower ownership generally demonstrate superior performance relative to other issuing firms, both before and after industry adjustment. The explanation for the empirical results may be related to the numbers of family ownership firms in Taiwan.
黃筱真. "新上市公司股價是否過度反應及上市價差與財務體質關係之研究." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/99944094734641761737.
Full text張嘉民. "報章新聞對初次上市(櫃)公司價格低估程度影響." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/75053712278701794289.
Full text國立臺灣科技大學
財務金融研究所
92
The main purpose of this research is to realize the impacts of the news in published media to the underpricing of the IPOs. By using the news for the sample company within two years, the report will discuss how the volume and the tenor of the news affect the undervalued stock. There are three ways to discuss these impacts: 1.To realize that the length of time of the news will also have the same impacts. 2.To discuss that the published date of the news can affect investors’ reactions and willing. 3.To discuss that the quality and volume of the news can explain the impacts of the informational asymmetry to the undervalued stock price. The result in this research shows that the relationships between controlled variables and the level of undervalued stock price as following: To do the venture capital backed or not has an obvious negative correlation. To issue at higher price, accumulated market return and variance of market return have positive correlation with the level of undervalued stock price. In the research, the impacts of the news in published media to the undervalued price of the IPO stocks show as following: 1.The volume of the longer period of the news can explain better to the impacts of the informational asymmetry than shorter period of the news. 2.There is no significant difference about the impacts to the undervalued stock price in time-adjusted model and non-adjusted model. 3.Correlation of the tenor of the news and underpricing is positive.
施春成. "臺灣新上市公司特有風險與會計師選擇之研究." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/59251549308874906135.
Full text張凱智. "新上市公司股票現金流量法評價模型實證研究." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/16660496528557776839.
Full textZANG, ZHI-JUN, and 臧芝君. "新上市公司會計師聲譽與盈餘管理關係之研究." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/30932839098420564083.
Full text"中国多元化公司整体或分拆上市的适用性研究." Doctoral diss., 2020. http://hdl.handle.net/2286/R.I.57011.
Full textDissertation/Thesis
Doctoral Dissertation Business Administration 2020
Lee, Min-Chi, and 李敏琪. "週一效應對台灣新上市公司股票初始報酬之影響." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/vep9k5.
Full text國立中山大學
企業管理學系研究所
96
Along with the growth of Taiwan’s capital markets, the public tend to serve stocks as the main investment tool. Underwriting markets are also monitored by investors. Generally, Taiwanese firms’ stocks possess “honeymoon periods” after they went public, in which the stocks kept gaining prices for consecutive days. Due to the phenomenon, companies tend to went public once the requirements are satisfied. On the other hand, investors are willing to purchase such stocks, thus let the underwriting market prosper. The aspect of initial public offerings (IPOs) is also gaining attention of researchers. This research aims at examining the relation between Taiwanese firms’ IPOs’ initial return and the Monday effect and Intra-month effect. This thesis also tried to discover that whether Taiwanese IPOs possess differences between size and industry groups. The results indicate that Taiwanese IPOs have lower return if issued in Mondays, which is the Monday effect. The reason may be that the closed market in weekends allowed investors to spend more time to search and to analyze information and to hinder themselves from overreaction. In addition, when issuing companies are determining underwriting prices, they tend to serve discount as a risk compensation for the uninformed investors, thus when investors have more time to analyze their investment decisions, the issuing companies need not to discount to induce investors.
倪有康. "公司內外情境因素與新產品上市策略行為之研究." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/95869776152715887469.
Full textHONG, GUI-EN, and 洪貴恩. "從財務報表分析與股票報酬率之觀點探討臺灣新上市公司之上市效果." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/26911173713156171545.
Full text陳政鑫. "新上市公司股利改變與未預期盈餘關係之實證研究." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/22429547945675604469.
Full text呂珮珊. "宣告新產品延期上市對公司長期績效之影響--以美國市場為例." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/63875082024559360614.
Full textChang, Tien-Li, and 張天立. "以股權結構探討新上市公司競價拍賣投標者行為與上市折價發行之現象." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/sz5h6q.
Full text林美瑩. "盈餘管理對盈餘預測及股市行為之影響：以台灣新上市公司為例." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/44229383707560350721.
Full text程文萱. "我國承銷制度與新上市（櫃）公司股價行為關聯性之研究." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/26987179220844204165.
Full text國立政治大學
會計研究所
86
The objective of this research is to study whether the new system, auction procedure, can effectively improve the IPOs underpricing during the honeymoon period. The theory applied in this research is mainly “Signaling model”. For the purposes of realizing the problems arising from this study, first, the relative research documentation and references were collected and investigated. Second, the existing and new systems of underwriting applied in Taiwan were introduced and analyzed. According to these two approaches, we can have fully understanding on both the oid and the new svstems. On the aspect of the empirical test, first, the characteristic analyses of auction samples were cond ucted. Second, the comparison of whether there were significant differences of abnormal returns of common stocks between two sets of systems was made . Then the possible factors which affect the results of the empiricaltest were found, thus could we judge whether the new system can improved the fact of abnormal price performance of common stocks new issued during the honeymoon period. Based on the signaling theory and the characteristics of the system, the following assumptions were made: 1. If the TPO firms operate well and confidend of the future performance, they will be williing to transfer signals(e.g, underpricing) to their potential investors. However, the other IPO firms don'' t have that incentive to do so. Therefore, we expected the firms which their inside equity ratios are higher, the total assets are less, etc, will prefer to issue common stocks through the auction procedure, because that the new system inclines to form relative higher issue prices. 2. According to Asymmetric-Information Hypothesis, in addition to the imperfect underwriting system, the existing problems of the IPO market are insufficient competency, undeveloped financial information environment, etc. Even the new system seems to reflect the demand and supply circumstances of the market, we still believed that the change of underwriting system is not sufficient to improve the existing defects of the IPO market. The following conclusions were reached according to this study: 1. The operation of the new system: (1) There were31firms applied the new system during the period of this study. The total underwriting amounts are NT ﹩21,392,037,350. (2)The involvement of the institutional investors occupied 25% of the total offerings. (3)According to the relative coefficent analysis, the situation of auction positively affected the situation of drawing. 2.the comparison of stock price performance between the different underwriting systems: (1)There are positive abnormal returns on the new issurd common stocks which go on for 300 or more dealing days: (2)The new system shortens the length of the honeymoon periods. However, The abnormal returns had no significant difference between two samples of the old and new systems from the 1st to the 22 nd dealing day. The abnormal returns of new system samples would be significantly less than that of the old system from the 23 rd dealing day. This shows that the new system doesn''t perform its objective which is to correct the underpicing of the old system well. According to the conclusions made above, we believed that the change of underwriting system is not sufficient to improve the existing defects of the IPO market This result of the research can be taken into consideration when making relative decisions.
施聖乾. "承銷商聲譽、新上市公司風險特性與承銷價格低估之研究." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/55220057418706339376.
Full textSheng, Hsieh Chia, and 謝家晟. "影響台灣新上市(櫃)公司折價之因素及其長期績效之探討." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/21588658412275537170.
Full text國立臺灣科技大學
財務金融研究所
93
This research is to divide the market of initial public offerings into the long-run and short-run aspects. We use multiple regression model in which independent variables are added, such as seasoned equity offerings, volume, tenor, average underpricing of three preceeding IPOs, cumulative market return and ex post standard deviation of daily stock returns, to discuss the factors of affecting the initial underpricing in the short-run aspect. In the long-run aspect, we use logistic regression model, which contains two aspects- the initial underpricing and the seasoned equity offerings, to discuss the factors of affecting long-run performance. Results of this research in the short run reveal that seasoned equity offerings, tenor, average underpricing of three preceeding IPOs, cumulative market return and ex post standard deviation of daily stock returns are statistically significant and have a positive relationship with the initial underpricing. In the long run, results of this research presents that seasoned equity offerings is statistically significant and have a positive relationship with long-run performance.
HUANG, YAO-TE, and 黃耀德. "以內部人分散風險觀點探討台灣新上市公司股票折價現象." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/20147090322155714732.
Full text吳惠英. "新創公司股票上市櫃前機構投資人之投資評價模式之個案研究–以長天科技公司為例." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/95992427822392883764.
Full text王輝賢. "台灣員工分紅費用化新制對上市櫃公司損益報導影響之探討." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/96100104040881861212.
Full textWANG, KUO-CHING, and 王國清. "Tobin’s Q與公司治理對創新能力之影響：以台灣上市櫃電子業為例." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/82784771741940035117.
Full text陳家樂. "創投決策與高科技廠商研發行為之研究─以新竹科學園區上市上櫃公司為例." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/02124690248148434955.
Full text蔡惠光. "新上市公司首次盈餘宣告與股價關連性之研究-以資訊電子業為例." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/94862703235741917058.
Full text林煜棠. "我國上市(櫃)公司強制性財務預測更新與外資法人決策(買賣超)之研究." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/57900178677528123646.
Full text游曜如. "保薦制度與政治關聯對新上市公司經營績效變化之影響:來自中國A股市場的證據." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/28550020984243842211.
Full text國立政治大學
會計研究所
96
The article investigates whether there is a significant change in financial performance of firms after they went to public for the period between 2001 and 2005 in China A –share market. First, we use ROA and ROE as main performance index. The results indicate a significant decline in ROA and ROE. Following Du Pont framework, return on sales is the most important reason about the decline. Second, we find under new Sponsor’s System, IPO firms had better perfomanace before they went public and they suffered less declined after IPO. We also find the low political connection firms maximize financial performance before they went public to win the IPO opportunity, and they hardly maintain operating performance. At last, we examine the reason for financial performance decline. We compared the change between accruals and operating cashflow the period of IPO for inspecting wether earnings management existed. The empirical results indicate IPO firms maximize accruls when IPO.This study also indicates a significant correlation between post-IPO performance and agency problem.
Chih-Lung, Lin, and 林志隆. "台灣新上市公司股票評價模式實證研究--現金流量法與承銷計價法之比較." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/58523578042863626048.
Full text容宗良. "新巴塞爾協定下台灣上市櫃公司信用風險評等與財務危機預警羅吉斯模型之研究." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/90374298180758287998.
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