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Dissertations / Theses on the topic 'Evidence valuation'

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Published: 11 September 2021
Last updated: 30 July 2025

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1

Rowley, Steven. "A National Valuation Evidence Database : the future of valuation data provision and collection." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245441.

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2

Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.

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<p> Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-bas
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3

Scott, Justin Rand. "The municipal bond valuation puzzle : evidence from U.S. States." Thesis, Massachusetts Institute of Technology, 2021.

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Thesis: S.M. in Management Research, Massachusetts Institute of Technology, Sloan School of Management, February, 2021<br>Cataloged from the official PDF version of thesis.<br>Includes bibliographical references (page 20).<br>This paper seeks to elucidate the mechanisms that generate Jiang et al. (2020)'s "government debt valuation puzzle" by adapting their approach to the setting of state-level municipal debt. The main motivation in doing so is that states do not issue their own currencies, and are therefore precluded from monetizing the value of their debt through inflation. I find that, con
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4

Liu, Yue. "Empirical tests of the clean surplus valuation model : Canadian evidence." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0016/MQ54305.pdf.

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5

Hutagaol, Yanthi. "IPO valuation and performance : evidence from the UK main market." Thesis, University of Glasgow, 2005. http://theses.gla.ac.uk/1674/.

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Selling stock to the general public is one important method by which firms are able to raise new equity capital. If the firm sells stock for the first time to the general public, it is called an initial public offering (IPO). Subsequent to the IPO, firms may seek to raise further equity capital by offering to sell new shares through a seasoned equity offering (SEO). In the UK, most young/small firms initially raise equity capital from a small number of investors through private placements. If a firm prospers and needs additional equity capital, it may choose at some point to go public by selli
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6

Assadi, Gholam Hossein. "Profile of corporate disposal : evidence from the UK market." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632634.

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Owners wishing to sell their business have a number of alternative exit routes. In a UK context, they may opt for a public sale of their shares either through the London International Stock Exchange, main market or on the AIM. Alternatively, they may choose a private sale route i.e. MBO or trade sale. This study aims to investigate the connection between the financial characteristics of firms and their choice of exit route. In particular company capital structure and valuation measures are used to discriminate between alternative exit routes and explain the rationale and factors for such segme
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7

Sievers, Sönke. "Company valuation and growth : theory, empirical evidence and practical implementation issues /." Münster : Verl.-Haus Monsenstein und Vannerdat, 2009. http://d-nb.info/996393684/04.

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8

Hirsh, Said. "The stock market valuation R&D investments : evidence from the UK." Thesis, University of Bristol, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.559726.

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This thesis considers the short term stock market reaction to the launch of R&D projects, the implications to the risk characteristics of the announcing firms, and the long term market valuation ofR&D active firms in the UK's stock exchange. As part of the work a survey of the literature on the valuation of R&D investments and expenditures is carried out. The results show that in the short-term, the market reacts positively to R&D project announcements although the magnitude of the reaction is larger for firms with high R&D intensity. However, contrary to the predictions of real options theory
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9

Lin, Henghsiu. "Market valuation of the translation process under SFAS No. 52: Further evidence." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2519/.

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This research investigates the information content of the translation information resulting from exchange rate fluctuations. Two hypotheses are examined. The dollar movement hypotheses investigate whether there is a positive relationship between security valuation and the translation information and whether the market assigns different weights to translation gains and losses in both the depreciating and appreciating exchange rate environments. The geographic concentration hypothesis tests whether the market's response to the translation information is geographically sensitive. Prior researc
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10

Tsai, Angela C. F. "Valuation of Eurodollar futures contracts under alternative term structure models : theory and evidence." Thesis, University of Strathclyde, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366802.

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11

Williamson, Rohan Garfield. "Exchange rate exposure, competitiveness and firm valuation : evidence from the world automotive industry." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261319532.

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12

Ronnie, Lo Hok-Leung. "Voluntary corporate governance disclosure, firm valuation and dividend payout : evidence from Hong Kong listed firms." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1357/.

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The disclosure of Corporate Governance (CG) information by firms has been found in prior studies to have an impact on the market value of firms. This thesis extends the research by studying the impact of voluntary CG disclosure by firms in Hong Kong, a market which provides a strong legal investor protection but characterized by a high insider ownership, on company valuation, as proxied by Tobin’s q. This thesis also examines the role of dividend payout on the CG of Hong Kong firms. Based on hand-collected data for a sample of 258 firm-years over the 2003-2005 period, the empirical results sho
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13

Guo, Jie. "Do shareholders gain from corporate acquisitions? : evidence from market valuation, merger momentum and bidding frequency." Thesis, Durham University, 2006. http://etheses.dur.ac.uk/1292/.

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In this thesis, many issues relating to bidders' gams from United Kingdom (UK) domestic corporate acquisitions will be investigated. More specifically. the focus will be on various factors that might affect a bidder's acquisition performance. These will include the type of deal (tender offer versus merger. or diversification versus focus enhancement), the method of payment (cash versus stock versus mixed). the type of target (public, private. or subsidiary), and the bidder's, the target's or the market's valuation. An emphasis will also be placed on the relationship between the market valuatio
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14

Guo, Fei. "Related party transactions and firm performance : evidence of tunnelling and propping in China." Thesis, Curtin University, 2008. http://hdl.handle.net/20.500.11937/1791.

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Concentrated corporate ownership prevails in most countries, so the relationship between controlling shareholders and minority shareholders is an important principle-agent problem. Tunnelling, the transfer of assets and profit for the benefit of controlling owners, is the most important way of expropriating small shareholders. While tunnelling is rampant in emerging economies and even some developed countries, related research lacks convincing evidence. On the other hand, large shareholders sometimes use private funds to prop up firms in financial distress. Although there is plenty of anecdota
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15

Holzschneider, Susanna [Verfasser]. "Valuation and Underpricing of Initial Public Offerings. : Evidence from Germany in Different Market Cycles. / Susanna Holzschneider." Berlin : Duncker & Humblot GmbH, 2020. http://d-nb.info/1238496032/34.

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16

劉海慧 and Ervi Liusman. "Rental adjustment in the office market: empirical evidence from Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31256922.

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17

Gross, Stephanie. "Banks and shareholder value : an overview of bank valuation and empirical evidence on shareholder value for banks /." Wiesbaden : Dt. Univ.-Verl, 2006. http://www.gbv.de/dms/zbw/511250479.pdf.

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18

Isidro, Helena de Oliveira. "The practice and implications for performance measurement and equity valuation of dirty surplus accounting flows : international evidence." Thesis, Lancaster University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435879.

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19

Makrominas, Michalis. "Properties of implied cost of capital under alternative valuation models and analyst behaviour: evidence from the U.K." Thesis, Imperial College London, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.582562.

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Investors have strong incentives to assess the expected return of common equity as an important variable in portfolio management, capital budgeting, investment appraisal and resource allocation decision. A relatively novel methodology of estimating the expected return links market prices with analyst-issued expected cash flows to deduce the implied cost of equity capital. The purpose of this thesis is to evaluate five earnings-based implied cost of capital estimates and to assess the sensitivity of earnings-based implied cost of capital against a number of parameters introduced by alternative
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20

Guo, Fei. "Related party transactions and firm performance : evidence of tunnelling and propping in China." Curtin University of Technology, School of Economics and Finance, 2008. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=118672.

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Concentrated corporate ownership prevails in most countries, so the relationship between controlling shareholders and minority shareholders is an important principle-agent problem. Tunnelling, the transfer of assets and profit for the benefit of controlling owners, is the most important way of expropriating small shareholders. While tunnelling is rampant in emerging economies and even some developed countries, related research lacks convincing evidence. On the other hand, large shareholders sometimes use private funds to prop up firms in financial distress. Although there is plenty of anecdota
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21

Raoli, Elisa. "Market misvaluation and earnings management. Evidence from Italian financial market." Doctoral thesis, Luiss Guido Carli, 2012. http://hdl.handle.net/11385/200809.

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Classical and behavioural finance theory overview. Classical finance theory. Market Inefficiencies. Behavioural Finance Theory. Investors’ Sentiment. Stock market overvaluation and undervaluation. Earnings management. Earnings management definition. The relationship between earnings and stock market. The relation between earnings management and stock market incentives. Detecting Earnings Management. The agency theory of overvalued equity and earnings management. Empirical evidences supporting the Jensen’s agency cost of overvalued equity and earnings management. Hypothesis Development. The I
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22

Gumanti, Tatang A. "Earnings management and accounting choices in initial public offerings : Evidence from Indonesia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/947.

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Information asymmetry about the value of the firm making initial public Offering and the potential investors exists. This thesis investigates whether issuers of initial public affairs (IPOs) use accounting discretion to increase the reported earnings through the choice of accounting methods. Anecdotal evidence •suggests that accounting numbers are used in the pricing of IPO. Further, there is an economic incentive for issuers of IPOs to sell the offering shares at the highest possible price which in tum increases their proceeds and thus their wealth. This suggests a prediction that, immediatel
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23

Cockerill, C. A. "Is there a child health premium for the safety of children on farms? : evidence from valuation and experimental studies." Thesis, Queen's University Belfast, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.431642.

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24

Šlepecká, Alexandra. "Zásoby podle české a mezinárodní účetní úpravy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151508.

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Diploma thesis focuses on problematic of inventories from two points of views. First one is focused on Czech Accounting Legislation (CAL) whereas second one is focused on International Financial Accounting Standards (IFRS). Diploma thesis consists of many examples to acquaint readers with given topic. Attention is given to definitions, characteristics of inventories, inventories under CAL and IFRS, evidence of inventories and techniques of inventories valuation.
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Gébl, David. "Analýza znaleckých posudků na ocenění podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-116588.

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The purpose of this thesis is to map the situation in the field of business and property valuation in the Czech Republic. The goal is to detect the most common deficiencies in processing of expert evidence. By analyzing sufficient amounts of expert evidence, the quality is evaluated by using appropriate criteria in context with the valuation regulations and national and international standards. Evaluation criterias are focused mainly on those parts of the evidence, which are crucial for the outcome of the expert evidence.
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26

Yang, Xi. "Measuring the Effects of Environmental Certification on Residential Property Values - Evidence from Green Condominiums in Portland, U.S." PDXScholar, 2013. https://pdxscholar.library.pdx.edu/open_access_etds/1113.

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Green building, as an environmentally responsible and resource-efficient product, has emerged in recent decades. Along with the growing interest in green building design and operating practices, a number of green building certification standards and rating systems have been developed by different organizations worldwide. Those rating systems allow government regulators, building professionals, and consumers to embrace green building with confidence. Many recent studies find that LEED and Energy Star certified commercial buildings gain significant rental and sales price premiums and have higher
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27

Haywood, Luke, and Martin Koning. "The distribution of crowding costs in public transport: New evidence from Paris." Elsevier, 2015. https://publish.fid-move.qucosa.de/id/qucosa%3A37008.

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Whilst congestion in automobile traffic increases trip durations, this is often not the case in rail-based public transport where congestion rather leads to in-vehicle crowding, often neglected in empirical studies. Using original survey data from Paris, this article assesses the distribution of comfort costs of congestion in public transport. Estimating willingness to pay for less crowded trips at different levels of in-vehicle passenger density we cannot reject a simple linear relationship between crowding costs and density. We apply our results to the cost-benefit analysis of a recent Paris
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28

Indraswari, Karlina. "A multi-faceted analysis of Indonesia's songbird trade economy: An evidence based market solution." Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/212523/1/Karlina_Indraswari_Thesis.pdf.

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Tackling wildlife trade requires a multifaceted approach that includes culture, economics, and psychological aspects. Implementing an intervention without considering this underlying complexity could be detrimental. This thesis explores these complexities using Indonesia’s songbird trade to develop recommendations based on evidence. The thesis consists of four sections, first is the identification of priority species groups and regions, the second is the identification of motivations behind songbird keeping and competing, the third is the identification of market demand and the last is the ide
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29

Šejvlová, Aneta. "Zásoby v účetnictví obchodních korporací." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202046.

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The thesis deals with the issue of inventories in companies. The thesis describes inventories according to the current and amended legislation in the Czech Republic. Subsequently, the thesis describes accounting operations, activities and processes associated with inventories in practice. Focusing on two companies characterized by their cooperation, but different in their activities, the thesis analyzes the chosen fields of inventories and related activities, including the specifics resulting from mutual cooperation.
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30

Izrael, Peter. "Způsoby ocenění nemovitostí v Maďarsku se zaměřením na nemovitosti typu Byt." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232726.

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The objective of the diploma thesis is to explore the ways and methods of valuation applied in Hungary. Thesis demonstrates historical evolution of property market in Hungary and describes the current market supported by data and graphs. The process of expert evidence preparation is characterized, as well. The result of the thesis is an example of a complex expert evidence for property type flat in accordance with Hungarian statutory.
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31

Forster, João Paulo Kulczynski. "O direito à adequada valoração da prova pericial : exame dos pressupostos jurídicos e epistemológicos para a atualização e manutenção do princípio iudex peritus peritorum." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/135504.

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Lo studio si propone di esaminare la valutazione della prova scientifica periziale a partire da elementi del diritto comparato, proponendo la tesi secondo la quale il magistrato può avere vincoli diversi con il risultato dell'attività periziale a seconda dei requisiti di questo mezzo probatorio scelti tra quelli disponibili e che sono sotto il controllo del giudice, nonché del tema discusso nel processo (standard de valutazione probatorio applicabile). Vengono utilizzati in questo studio i precedenti e la legislazione straniera, sempre con il dovuto contrappunto nella legislazione brasiliana,
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32

Pecáková, Pavla. "Zásoby v distribuční společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192723.

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The thesis deals with the issue of stocks in companies engaged in commercial activities. The aim of the thesis is in the first instance describe theoretically the reserves from the perspective of Czech accounting standards and International accounting standards and their accounting treatment under Czech law. Next, the thesis describe the activities associated with supplies in practice. In the second part, all these activities are evaluated on a concrete example of a company that deals with the distribution of semiconductors, passive and electromechanical components and integrated techniques. W
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33

Rašovská, Lucie. "Systémové pojetí ocenění nemovitosti v Brně ve Starém Lískovci." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232678.

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This thesis deals with the very topical issue in the sphere of the expert activity, which is requested by the general public at the same time. It sets a task of improvement, or better to saythe simplification in the approach to the appraising of real estate, with the aid of systemic methodology. There is as an example of the correct application of systemic methodology in the preparation of a sample expert opinion used in real estate (apartment house) located in Brno – Starý Lískovec. The property in question is appraised in accordance with the assignment by using the systemic approachonly afte
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34

Malečková, Monika. "Cenová dokumentace stavebního díla." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2012. http://www.nusl.cz/ntk/nusl-225632.

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In the first part of this thesis, the assembly of particular types of building work price documentation is solved, depending on the state of the in-process project documentation. Consequently, the utilization of the documentation in particular administration types is presented, and possibilities of the building work funding are adduced. Specific types of the building work price documentations are configured for the public buildings, housing projects, transportation and water-management buildings. The last part of this thesis is devoted to the overview of particular price and project documentat
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35

Mašterová, Martina. "Didaktické zpracování materiálových zásob (se zaměřením na problematiku 3. ročníku Obchodní akademie)." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5098.

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This diploma thesis shows possible approach to teaching of thema Material stocks, their placing in Law of accounting, Czech accounting standards and publice notice. I focus on conditions and structure of teaching, individual lectures and total examples to examine and to verify of knowledge.
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Molele, Mashukudu Hartley. "Foreign exchange risk exposure, hedging behaviour, and corporate valuations: Evidence from South Africa." Thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/28412.

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The international business and finance literature documents a so-called exchange rate exposure puzzle. The exchange rate exposure puzzle refers to the apparent lack of empirical support for theories posited in the finance literature which predict that in the advent of an increasingly globalising world economy, nonfinancial firms should report high levels of foreign exchange risk exposure. The majority of the studies are based on the developed market context and the emerging markets of the ASEAN region. However, there is scant literature in the context of the emerging markets of the African con
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37

Chen, Fengshan, and 陳奉珊. "The effectiveness of valuation models-An empirical evidence." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/99811073007892033273.

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碩士<br>國立政治大學<br>財務管理學系<br>86<br>This paper discusses three business valuation models,including DCF,APV and P/E ratio.The first step is computing the true value (model price) belong to the stockholder.Then compare the true value with the market price.If the difference is really large enough,form a "buy and hold" investment portfolio for half an year and one year.Finally test whether the portfolios forming base on valuation models can beat the market and most of the mutual fund. The empirical
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Chou, Pei-Hsuan, and 周佩萱. "The Valuation and Evidence of TXO under Business Cycles." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/50188031795390212889.

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碩士<br>國立高雄第一科技大學<br>金融研究所<br>100<br>Because of the differences between the assumptions and actual financial envirement, many literatures doing empirical research found the theoretical prices of Black-Scholes model were different from the market prices of options. Therefore, some scholars have proposed other refined models to overcome the deficiencies of Black-Scholes’ model. This study uses Markov Switching model to evaluate the prices of TXO from 2002 to 2011. We also compare the results with Black-Scholes’ model. We found: (1) For call options, 68% of market prices are closer to the theoret
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Lin, Tzu Yen, and 林姿琰. "An Examination of Brand Valuation Model - Evidence from Chain Convenience Store." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/87683082834155612019.

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碩士<br>長庚大學<br>企業管理研究所在職專班<br>97<br>“Intangible assets” are important day-to-day operation of every company. Among all the “Intangible assets”, brand is the most important. Most of the consumers make their decisions according to brand. Thus, if consumers take your brand as the first priority, you can safely keep occupy in the position of a top seller. Taiwan is the place with the highest density of convenience stores around the world. There is nearly 1 convenience store for every 2,500 people. It is estimated that about 8.5 million people attend convenience store everyday. The 7-ELEVEn chain ha
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Peng, Su-Chun, and 彭素君. "International Cross-listings, Valuation Effects, and Firm Characteristics: Evidence from Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/2fq52u.

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博士<br>國立臺灣科技大學<br>企業管理系<br>95<br>Abstract This paper examines the long-term valuation effect for Taiwan companies issuing depositary receipts in the international capital markets. The sample contains 56 initial depositary receipt offerings by Taiwan companies in the period 1992-2003. Both matching-firm returns and market-index returns are used as the benchmark to compute the buy-and-hold abnormal return for depositary receipt issuing firms. In comparison, the cross-listing firms tend to be more high-tech oriented with higher market value, higher growth potential, higher profitability, a
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41

Nan-TingKuo and 郭南廷. "Individual-Shareholder-Level Dividend Taxes in Firm Valuation: New Evidence from Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/74292647786678078140.

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博士<br>國立成功大學<br>會計學系碩博士班<br>99<br>We examine the price reactions to the enactment of the integrated tax system in Taiwan to test whether dividend taxes are capitalized into share prices. Under the integrated tax system, shareholders receive a tax credit from dividend income received, and thus dividend tax burdens decrease. The unique dataset in Taiwan provides individual-shareholder-level shareholding information, and this allows us to directly determine not only the identity of the marginal investor but also their tax status. We expect and find that (1) a firm’s dividend yield is positively r
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Liu, Chih-Hsuan, and 劉志旋. "Impact of Strategic Alliances on Firm Valuation: Evidence in Taiwan Stock Market." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/05761014333683777197.

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碩士<br>國立臺灣科技大學<br>企業管理系<br>89<br>Strategic Alliance is a useful strategy of how to get a business growing and increasing the profit. In this research, it collects the data of the announced strategic alliance’s company from 85/1/1 to 89/12/31 in Taiwan Stock Market. There are 140 data. We take the “Event Study Method” to check if there is abnormal return in the stock price during the period of the announcement. We use the “Market Model“ to predict the rate of stock price investing and to understand the stock price during the event period. The following is the conclusion that I get from the anal
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43

Resende, Alfredo Manuel Carvalhão Tavares Ruas. "Empirical evidence of the Gordon’s growth model accuracy on US stocks’ valuation." Master's thesis, 2020. http://hdl.handle.net/10400.14/31246.

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Research findings suggest that the Gordon’s growth model is not an accurate tool to value US companies in the twenty-first century (regardless of the economic cycle) and, its growing underestimation tendency throughout the analyzed period (2002-2018), may lead investors to engage in wrong investment decisions. Both company’s dividend payout ratio and share repurchase activities were not considered statistically significant to explain the observed difference in prices, in contrary to the company’s dividend yield ratio, profitability level and some GIC sectors (information technology, consumer
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Hung, Tzu-Yin, and 洪子茵. "Market Valuation & Management of Employee Stock Option Expense –Evidence from Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/68416787042456834331.

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45

Yu, Gwang-Wei, and 余廣為. "The Valuation of Chinese Bank: Evidence from Industrial and Commercial Bank of China." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/n5ej72.

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Chou, Ting-Kai, and 周庭楷. "Does Hedging Really Reduce Information Asymmetry? Evidence from SEO Valuation and Price Informativeness." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/31950977921474638721.

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博士<br>國立成功大學<br>會計學系碩博士班<br>96<br>Two essays of my dissertation deal with the informational role of hedging, in particular focusing on its benefits arising from alleviating information asymmetry. The first essay examines the valuation benefits arising from hedging around equity issues, a setting where we argue the information asymmetry is particularly severe. Using equity issues conducted by U.S. multinational firms over 1992-2003, we find that the significantly positive relationship between hedging and market reaction to SEO announcement. The result remains robust after controlling for potent
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Wang, Chun-Chieh, and 王俊傑. "Performance Valuation on the Branch Offices of Securities Brokerage: Evidence from YUANTA Securities." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/44281369494677254682.

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碩士<br>國立中央大學<br>財務金融學系碩士在職專班<br>96<br>The profitability of financial institutions is derived from the distribution of risk. Therefore, the setup of a brokerage’s branch office should not be guided solely by business and revenue concerns but also by risk distribution and changes to management, which can affect the overall success or failure of the institution. The performance benchmark must account for risk to properly reflect performance. The calculation of RAROC (Risk-Adjusted Return on Capital) accounts for risk and can show the relationship between risk and capital return. In this paper, we
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Chen, Chin Tien, and 陳金田. "Client influence on real estate valuation : an evidence of public companies in Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/s8x5re.

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碩士<br>國立政治大學<br>地政學系碩士在職專班<br>106<br>The independent objective of real estate appraisal is the key factor of the stability of the financial system, while the client influence is an important issue of the independence of valuation. In the past, more of the relevant research by questionnaire, experiment or interview, but it is difficult to verify the real situation of the client influence. This paper collected the cases of same real estate that both the buyer and the seller commissioned the valuation and the transaction price from MOPS, under the premise that both parties have the motivation to
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Lin, Chun-Hua, and 林君樺. "Governance Mechanism, Systematic Risk and Ohlson Equity Valuation Model-Evidence from Taiwanese Semiconductor Firms-." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/q45p4t.

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碩士<br>中原大學<br>國際貿易研究所<br>98<br>In the past few years, the electronic industry has been playing an important role in promoting the economic growth of Taiwan. Particularly, with the government’s active promotion by providing the preferential subsidy program, and fully support from private enterprises due to their optimistic development potential, the semiconductor industry has become a key industry in the government’s industrial policies, and attracts the attention of investors. Therefore, this paper attempts to find out the appropriate evaluation model for the semiconductor industry, as an impo
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MA, YIN-HUA, and 馬英華. "Valuation of Goodwill and Bargain Purchase Gains: Evidence from Taiwan after Adoption of IFRS." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/78bzwb.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>Since Taiwan’s full adoption of IFRSs in 2013, the listed companies are required to prepare financial information based on ROC GAAP and IFRSs in 2012 by the Financial Supervisory Commition. In addition, resulting from the exemption of the retroactive application of IFRS 3 “Business Combation”, some firms opt to retroactively apply IFRS 3, while others opt to apply IFRS 3 prospectively. Applying Ohlson’s model (1995) to sampling period from 2012 to 2014, this paper examines whether the valuation revelance of the goodwill information under ROC GAAP 25 is different
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