Dissertations / Theses on the topic 'Information content'
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Laisathit, Kirati. "Information content of public announcements /." Thesis, Connect to this title online; UW restricted, 2000. http://hdl.handle.net/1773/8832.
Full textHarrison, Andre V. "Information content models of human vision." Thesis, The Johns Hopkins University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3572710.
Full textFrom night vision goggles, to infrared imagers, to remote controlled bomb disposal robots; we are increasingly employing electronic vision sensors to extend or enhance the limitations of our own visual sensory system. And while we can make these systems better in terms of the amount of power they use, how much information they capture, or how much information they can send to the viewer, it is also important to keep in mind the capabilities of the human who must receive this visual information from the sensor and display system. The best interface between our own visual sensory system and that of the electronic image sensor and display system is one where the least amount of visual information is sent to our own sensory system for processing, yet contains all the visual information that we need to understand the desired environment and to make decisions based on that information. In order to do this it is important to understand both the physiology of the visual sensory system and the psychophysics of how this information is used. We demonstrate this idea by researching and designing the components needed to optimize the compression of dynamic range information onto a display, for the sake of maximizing the amount of perceivable visual information shown to the human visual system.
An idea that is repeated in the construction of our optimal system is the link between designing, modeling, and validating both the design and the model through human testing. Compressing the dynamic range of images while trying to maximize the amount of visual information shown is a unique approach to dynamic range cornpression. So the first component needed to develop our optimal compression method is a way to measure the amount of visual information present in a compressed image. We achieve this by designing an Information Content Quality Assessment metric and we validate the metric using data from our psychophysical experiments [in preparation]. Our psychophysical experiments compare different dynamic range compression methods in terms of the amount of information that is visible after compression. Our quality assessment metric is unique in that it models visual perception using information theory rather than biology. To validate this approach, we extend our model so that it can predict human visual fixation. We compare the predictions of our model against human fixation data and the fixation predictions of similar state of the art fixation models. We show that the predictions of our model are at least corn-parable or better than the predictions of these fixation models. We also present preliminary results on applying the saliency model to identify potentially salient objects in out-of-focus locations due to a finite depth-of-field [in preparation]. The final component needed to implement the optimization is a way to combine the quality assessment model with the results of the psychophysical experiments to reach an optimal compression setting. We discuss how this could be implemented in the future using a generic dynamic range compression algorithm. We also present the design of a wide dynamic range image sensor and a mixed mode readout scheme to improve the accuracy of illumination measurements for each pixel over the entire dynamic range of the imager.
Svensson, Martin, and Oskar Pettersson. "Case study: Extending content metadata by appending user context." Thesis, Växjö University, School of Mathematics and Systems Engineering, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-743.
Full textRecent developments in modern computing and wireless networks allow mobile devices to be connected to the Internet regardless of their physical location. These mobile devices, such as smart phones and PDAs, have turned into powerful multimedia units allowing users to become producers of rich media content. This latest development contributes to the ever-growing amount of digital material existing on the World Wide Web, and at the same time creates a new information landscape that combines content coming from both, the wired and mobile Internet. Thus, it is important to understand the context or settings in which mobile devices are used, and what is the digital content produced by the different users. In order to gain more knowledge about this domain, we have investigated how to extend the standard metadata related to content with a metadata domain describing the context, or settings in which the content has been created.
In order to limit the scope of our work, we have focused our efforts in a specific case taking place in a project called AMULETS. The AMULETS-project contains all of the elements we need in order to resemble the contextual setting in a metadata model. Combined with the technical metadata associated to the digital content, we try to display the benefits of capturing the different attributes of the context that were present when the content was generated. Additionally, we have created a proof-of-concept Entity Relation (ER)-diagram which proposes how the metadata models can be implemented in a relational database. As the nature of the thesis is design-oriented, a model has been developed and it will be illustrated throughout this report. The aim of the thesis is to show how it is possible to design new metadata models that combine both relevant attributes of the context and content in order to develop new educational activities supported by location-based services.
Boberg, Edvin. "Datadriven content marketing : Användning av sociala data inom content marketing på Facebook." Thesis, Uppsala universitet, Institutionen för informatik och media, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347514.
Full textMartinsson, Per. "Structural Information Content of the Optical Field." Doctoral thesis, KTH, Optik, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-10281.
Full textQC 20100802
Wallin, Erik Oskar. "Individual Information Adaptation Based on Content Description." Doctoral thesis, KTH, Numerical Analysis and Computer Science, NADA, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3710.
Full textTodays increasing information supply raises the needfor more effective and automated information processing whereindividual information adaptation (personalization) is onepossible solution. Earlier computer systems for personalizationlacked the ability to easily define and measure theeffectiveness of personalization efforts. Numerous projectsfailed to live up to the their expectations, and the demand forevaluation increased.
This thesis presents some underlying concepts and methodsfor implementing personalization in order to increase statedbusiness objectives. A personalization system was developedthat utilizes descriptions of information characteristics(metadata) to perform content based filtering in anon-intrusive way.
Most of the described measurement methods forpersonalization in the literature are focused on improving theutility for the customer. The evaluation function of thepersonalization system described in this thesis takes thebusiness operators standpoint and pragmatically focuseson one or a few measurable business objectives. In order toverify operation of the personalization system, a functioncalled bifurcation was created. The bifurcation functiondivides the customers stochastically into two or morecontrolled groups with different personalizationconfigurations. Bygiving one of the controlled groups apersonalization configuration that deactivates thepersonalization, a reference group is created. The referencegroup is used to measure quantitatively objectives bycomparison with the groups with active personalization.
Two different companies had their websites personalized andevaluated: one of Swedens largest recruitment servicesand the second largest Swedish daily newspaper. The purposewith the implementations was to define, measure, and increasethe business objectives. The results of the two case studiesshow that under propitious conditions, personalization can bemade to increase stated business objectives.
Keywords:metadata, semantic web, personalization,information adaptation, one-to-one marketing, evaluation,optimization, personification, customization,individualization, internet, content filtering, automation.
Mendoza, Kimberly. "Alleviating obesity bias: does information content matter?" Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/882.
Full textB.S.
Bachelors
Sciences
Psychology
Kochan, Mucahit. "Information Content of Iron Butterfly Arbitrage Bounds." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc955071/.
Full textPatton, Kenneth. "Analyzing the Information Content in Gravitational Shadows." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1471838287.
Full textBayer, Peter, and Henrik Widenfors. "Information Hiding : Steganografic Content in Streaming Media." Thesis, Blekinge Tekniska Högskola, Institutionen för programvaruteknik och datavetenskap, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2298.
Full textFarrokhzadi, Meshkat. "Entropy, information rate and mutual information measures for the email content of information workers." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/41643.
Full textIncludes bibliographical references (p. 84-85).
Although most people agree that the use of information technology increases workplace productivity, the exact relationship between productivity and different characteristics of information employees send and receive, such as entropy, information rate and mutual information is not very well studied. By using empirical data, this study develops methodologies to measure the entropy, information rate and mutual information of the email content exchanged between information workers. Furthermore, the validity of these methodologies is evaluated using comparable, publicly available datasets. The evaluation shows that important informational characteristics of email messages, namely the entropy values, are preserved even when messages undergo transformations that preserve privacy and anonymity.
by Meshkat Farrokhzadi.
M.Eng.
Kocurova, Anna. "Distributed collaborative context-aware content-centric workflow management for mobile devices." Thesis, University of West London, 2013. https://repository.uwl.ac.uk/id/eprint/745/.
Full textRam, Mohan Prabhakara. "Trigeiawriter: A content management system." CSUSB ScholarWorks, 2011. https://scholarworks.lib.csusb.edu/etd-project/3331.
Full textHuang, Chia Shein Jason. "Context, content and the process of participation in information systems development : a structuration perspective." Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.265297.
Full textLaucht, Silke. "Information content and testosterone dependence of animal signals." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-142791.
Full textStröm, Niklas. "Essays on Information Disclosure : Content, Consequence and Relevance." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-6988.
Full textJohnson, Christine. "Information content of observations in variational data assimilation." Thesis, University of Reading, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288737.
Full textTrevino, Villarreal Maria de Lourdes. "Modelling the information content of sovereign credit ratings." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.299284.
Full textWolfenbarger, J. Kenneth Seinfeld John H. "Aerosol data inversion : optimal solutions and information content /." Diss., Pasadena, Calif. : California Institute of Technology, 1990. http://resolver.caltech.edu/CaltechETD:etd-11092007-094509.
Full textFröjd, Sofia. "Measuring the information content of Riksbank meeting minutes." Thesis, Umeå universitet, Institutionen för fysik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-158151.
Full textAbbadi, Sinan Sulieman. "Information content and interrelationships of multiple performance measures." Thesis, Durham University, 2009. http://etheses.dur.ac.uk/1961/.
Full textChafik, Sanaa. "Machine learning techniques for content-based information retrieval." Thesis, Université Paris-Saclay (ComUE), 2017. http://www.theses.fr/2017SACLL008/document.
Full textThe amount of media data is growing at high speed with the fast growth of Internet and media resources. Performing an efficient similarity (nearest neighbor) search in such a large collection of data is a very challenging problem that the scientific community has been attempting to tackle. One of the most promising solutions to this fundamental problem is Content-Based Media Retrieval (CBMR) systems. The latter are search systems that perform the retrieval task in large media databases based on the content of the data. CBMR systems consist essentially of three major units, a Data Representation unit for feature representation learning, a Multidimensional Indexing unit for structuring the resulting feature space, and a Nearest Neighbor Search unit to perform efficient search. Media data (i.e. image, text, audio, video, etc.) can be represented by meaningful numeric information (i.e. multidimensional vector), called Feature Description, describing the overall content of the input data. The task of the second unit is to structure the resulting feature descriptor space into an index structure, where the third unit, effective nearest neighbor search, is performed.In this work, we address the problem of nearest neighbor search by proposing three Content-Based Media Retrieval approaches. Our three approaches are unsupervised, and thus can adapt to both labeled and unlabeled real-world datasets. They are based on a hashing indexing scheme to perform effective high dimensional nearest neighbor search. Unlike most recent existing hashing approaches, which favor indexing in Hamming space, our proposed methods provide index structures adapted to a real-space mapping. Although Hamming-based hashing methods achieve good accuracy-speed tradeoff, their accuracy drops owing to information loss during the binarization process. By contrast, real-space hashing approaches provide a more accurate approximation in the mapped real-space as they avoid the hard binary approximations.Our proposed approaches can be classified into shallow and deep approaches. In the former category, we propose two shallow hashing-based approaches namely, "Symmetries of the Cube Locality Sensitive Hashing" (SC-LSH) and "Cluster-based Data Oriented Hashing" (CDOH), based respectively on randomized-hashing and shallow learning-to-hash schemes. The SC-LSH method provides a solution to the space storage problem faced by most randomized-based hashing approaches. It consists of a semi-random scheme reducing partially the randomness effect of randomized hashing approaches, and thus the memory storage problem, while maintaining their efficiency in structuring heterogeneous spaces. The CDOH approach proposes to eliminate the randomness effect by combining machine learning techniques with the hashing concept. The CDOH outperforms the randomized hashing approaches in terms of computation time, memory space and search accuracy.The third approach is a deep learning-based hashing scheme, named "Unsupervised Deep Neuron-per-Neuron Hashing" (UDN2H). The UDN2H approach proposes to index individually the output of each neuron of the top layer of a deep unsupervised model, namely a Deep Autoencoder, with the aim of capturing the high level individual structure of each neuron output.Our three approaches, SC-LSH, CDOH and UDN2H, were proposed sequentially as the thesis was progressing, with an increasing level of complexity in terms of the developed models, and in terms of the effectiveness and the performances obtained on large real-world datasets
Shetty, Shekar T. "The Information Content of Pension Fund Asset Reversion." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc279197/.
Full textPappa, Sara T. "A Content Analysis of Online HPV Immunization Information." University of Cincinnati / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1479819905816751.
Full textMauwa, Hope. "Information security awareness: generic content, tools and techniques." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/560.
Full textSmall, David L. "Information content of polarimetric synthetic aperture radar data." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/30103.
Full textApplied Science, Faculty of
Electrical and Computer Engineering, Department of
Graduate
Gazkohani, Ali Esmaeily. "Exploring snow information content of interferometric SAR Data." Thèse, Université de Sherbrooke, 2008. http://savoirs.usherbrooke.ca/handle/11143/2793.
Full textChen, Su Ling, and 陳素玲. "Dividend Information Content--omissions." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/99886209266224393015.
Full textHsieh, Tsung-Liang, and 謝宗良. "Information Content of Accrual Anomaly." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/46679421737458389521.
Full text中國文化大學
會計研究所
93
Sloan(1996) and some of the most recent researches suggest that the strategy of following the accrual accounts of the invested companies can create an extra 10% in return from the investment. With extended testing and experimenting, the phenomenon, which we call “accrual anomaly”, provides an extra guidance for the investors when they are searching for high return from their investments. However, due to the fact that there are too many elements that can potentially affect accrual anomaly, the uncertainties that are created by them prevented many investors from digging deep into the strategy. As the result, it created a motivation for me to try to further study the topic, which will be illustrated in the essay. Because of the fact that most of the scholars tend to overemphasize the relationship between the accrual accounts and the return of the investments when studying such strategy, accrual anomaly was often overlooked. They also tend to forget all the factors that are connected with accrual anomaly when they are looking into it. Therefore, this study will be based on Tzachi (2003) with added consideration on the effect of special company events and benchmark return, data from 1999 to 2002 in discussion of the following two questions. First of all, do companies that have higher accrual accounts in general tend to have more company events? And do the rewards that are generated by the company’s special events, which include selling company DEBT, SEO, and M&A, overlap with the extra returns from following accrual anomaly? Second, is using different benchmark return going to have an effect on accrual anomaly? The study shows that by taking out the company’s special event such as merge and acquisition will have a positive effect on accrual anomaly, and taking out events such as selling company debts and increasing cash in hands will have a negative effect on accrual anomaly. On the other hand, changing the benchmark return of the company will have an effect up to negative 20% on the company’s accrual anomaly.
Lee, Picheng, and 李丕正. "Information Content of Dealers'' Trading." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/72426275343715250632.
Full textLiou, Rough Lan, and 劉若蘭. "Information Content of Financial Ratios." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/69871020068757177476.
Full textHuang, Li-Ting, and 黃莉婷. "Information content of customer satisfaction." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/v343uq.
Full text國立中山大學
財務管理學系研究所
95
What do the enterprises concern most now is how the customers value their company. Customer satisfaction is the most important thing for enterprises to focus. Besides, financial statement can not fully reflect the value of the company, we need other information to help us to know value them, and customer satisfaction is such a thing we need. In the past research, they show the relationship between customer satisfaction and equity value. In this article, there is further discussion about this relation- is there any interactive effect between the customer satisfaction and abnormal earning to affect equity value? Would this effect bring incremental information content to help us value the company? The next part of this article is to discompose current customer satisfaction into the former customer satisfaction and the change of customer satisfaction, to see if they both have information content, and if influence abnormal earning and equity value. The main contribute of this article is to have more detail discussion in the information of customer satisfaction. Thus it makes us know more about the customer satisfaction, and give us the other way to think about valuation of the company.
Chin, Chen-Lung, and 金成隆. "The information content of information characteristic and dicclosure frequency." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/75579713313170376055.
Full textHsu, Pei-jung, and 許倍榕. "The Information Content on VaR Disclosure and Information Asymmetry." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/07322813041604876917.
Full text國立成功大學
企業管理學系碩博士班
97
Abstract We hypothesize that firms’ quantitative market risk disclosures, including three alternative formats: tabular, sensitivity analysis and Value at risk (VaR) in their 10-K reports mandated by the Securities and Exchange Commission (SEC) Financial Reporting Release Number 48 (FRR No. 48) in 1997 convey useful information to investors, especially for VaR disclosures. First, we repeat Linsmeier et al. (2002) analysis: (1) In the absence of FRR No. 48 information, trading volume is positively associated with the absolute value of underlying market rate changes. (2) Trading volume sensitivity to absolute changes in underlying market rates is lower after FRR No. 48 disclosures than before the disclosures. We observe that firms’ trading volume is positively related to underlying market rate, but experiences a slightly greater coefficient of underlying market rate in the post regime than in the pre regime. We assume this difference attributes to time series data difference. In this paper, we collect data going through seven years. The macro effect may offset the significance in our result. Moreover, we further test whether the VaR disclosure is better than tabular/ sensitivity disclosures and whether VaR value has a significant effect on reducing investors’ information asymmetry. Consistent with our hypotheses, our results suggest that VaR disclosures are more informative to investors than the others, and VaR values are positively associated with trading volumes as well. Therefore, FRR No. 48 information is useful to investors, particularly in VaR disclosures.
You, Chun-Fan, and 游清芳. "Dividend Information Content and Future Profitability." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/91740547419229884640.
Full text雲林科技大學
管理研究所博士班
97
Over the last few decades, many literatures have found that for those companies paying cash dividends, the change of dividends conveys the information of future profitability. This induces an interesting question, i.e., for a diverse dividends distrubition market in Taiwan, does the dividend signaling hypothesis still hold? To answer this question, this study proposes an “adjusted dual signal model” and examines the association between dividend change and future profitability. The main thrusts of the model are that adopting “predicted dividend change model” to find out a dividend change sample in compile with the prospective of firm profitability, and using the proxy variable of future profitability to indentify the validity of dividend change. The empirical results show that, using pooled cross section data, dividend change is positively associated with future profitability for any type of dividend payout. Such pattern is also applicable to future return of stock prices and portfolios of dividend change. Notably, similar result occurs in cross-sectional data. Finally, the robustness tests on share repurchase, mean reverting, etc, also present consistent results.
Yen, Wei-Te, and 顏維德. "The information content of market volatility." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/75665079255148325491.
Full text淡江大學
財務金融學系碩士在職專班
100
In this paper, we use the method of Chang, Hsieh and Wang (2010) and Ni, Pan and Poteshman (2008) to investigate the information content of net vega demand to examine the predictive power of realized volatility of different types of traders in the TAIEX options market. We also examine straddle and strangle strategies and discuss the impact of significant events how to affect the traders, including financial crisis, president election and ex dividend. After regression analysis, this paper finds that foreign institutional investors, market maker and dealers have the predictive power on the future volatility. Foreign institutional investors and dealers are the informed traders of volatility. And market makers maybe get the vantage on the information content of volatility by providing liquidity. In the period of significant events, most of investors had been unchanged, just market makers’ predictive power is positive significant after financial crisis.
Cheng, Ling-chi, and 鄭淩淇. "The Information Content of Discretionary Accruals." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65042641239725112351.
Full text中原大學
會計學系
88
Discretionary accruals play an important role in determining the behavior of reported earnings. Since discretionary accruals are subject to management’s manipulation, past researches focused on the role of discretionary accruals in contracting and income smoothing. The current study extends Subramanyam(1996)and classifies discretionary accruals into those for the purposes of signaling and for the purposes of smoothing income. The results indicate that the Taiwan capital market responds to discretional accruals that are hypothesized for the purposes of signaling stronger than those for the purposes of smoothing income. Although the associations between discretionary accruals and future performance indicators are positive, the relationship between discretionary accruals that are hypothesized for the purposes of signaling and future performance indicators is weaker than that between discretionary accruals that are hypothesized for the purposes of smoothing income and future performance indicators.
Huang, Wei-Shang, and 黃煒翔. "Information Content of Earnings Forecasts Revision." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/30565436494954561376.
Full text國立中興大學
企業管理學系
85
This thesis applies Intervention Model(IVM) to analyze about information contents of earnings forecasting revisions. In the past, previous research on forecasts of earnings forecasting has applied Market Model. The shortcoming of this method is that it ignores the rectification of outliers. So in this thesis,we input dummy variables to calculate the abnormal returns in order to make correct conclusions.Besides,we apply Market Model to calculate Abnormal Returns(AR) and Cumulative Abnormal Returns( CAR). If it is significant, we can make conclusions that the revision of earnings forecasting is effective.In this studies,it is no excess abnormal returns on the individual stock. But if we apply AR and CAR model, we find that it is significant in negative announcement of earnings revision but it is not significant in positive announcement of earnings revision.
CHEN, KENG-CHUN, and 陳秔君. "Information Content of Corporate Governance Evaluation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/ftfm36.
Full text國立臺北大學
會計學系
107
This study is based on the evaluation results of the Corporate Governance Rating evaluation system provided by the Financial Supervisory Commission as the index of Corporate Governance Rating evaluation, using the results of the third and fourth Corporate Governance reviews published in 2017 and 2018. The objective of this paper is to investigate the relationship between information content of change rating of corporate governance evaluation and cumulative abnormal returns (financial transaction, short selling). The results suggest that the up (down) rating is larger (smaller) cumulative abnormal returns; it beats the expectation, but is not significant. The results of financial transaction and short selling are the same. In general, the results of this study do not support the relationship between information content of change rating of corporate governance evaluation and cumulative abnormal returns (financial transaction, short selling). It could be information of change rating of corporate governance evaluation that cannot be caught by general investor.
Li, Huan Tang, and 李煥堂. "The Information Content of Audit Qualifications." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/28733257975363704675.
Full textHsu, Chu-Wen, and 徐楚雯. "Information Content of Securities Firms’ Recommendation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/42hgzv.
Full text國立臺灣科技大學
財務金融研究所
107
This study is based on the brokerage investment recommendation from the Taiwan Economic Journal (TEJ). Among them, we only take the investment recommendation, including "Strong Buy" and "Buy", as the research object. The research period is from January 1, 2016 to December 31, 2018. It is discussed whether the shares of the listed company have information content after being recommended by the securities firms. This study use “Event Study” to estimate the expected rate of return and discuss whether the securities firm's recommendation information has information content. And this study also use cross-sectional complex regression model to find out the factors that may affect the cumulative abnormal return rate (CAR), and analyze the factors affecting the information content of the securities recommended stocks. According to the evidence, the result shows that the abnormal returns are significantly positive from the five days before the recommendation to the two days after the recommendation. There are two possible reasons for the positive abnormal return before the recommendation date: one is that the broker maybe disclose the information to the customers before their recommendation; another possible reason is that most of the stocks, recommended by the brokers, may perform better before the date of the recommendation. In addition, although the abnormal rerurn after the recommendation date is positive, it is lower than that on the recommendation date, and it decreases day by day. The possible reason is that the stock price rise caused by the information on the recommendation date, and there is an overreaction phenomenon. As a result, investors can only obtain significant abnormal return by recommendation information within two days after the recommendation date. In the miltiple regression analysis, the results show that the investors can obtain higher excess returns when the economy is worse. And the smaller the company size, the higher the excess returns. Also, the stocks with higher rises in the past can have a higher rate of return in the future. The study also found that foreign institutional investments was significantly negatively correlated with cumulative abnormal returns.
Li-MinWang and 王立民. "The Information Content of Price Range." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/25107526669473579411.
Full textTai-Lin, Liu, and 劉泰麟. "Incremental Information Content of Corporate Governance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/60282563398344340969.
Full text東海大學
會計學系
92
Since The Asian Financial Crisis arose in 1997, the government body of financial has noticed the issue of “Corporate Governance”, and after the scandal of Enron and WorldCom erupted, the importance of Corporate Governance has been more confirmed. From the end of 2001, Taiwan has begun to amend The Corporate Law and built some relevant system. Because the system was just established, it was still in doubt whether the Corporate Governance might work. According to conception and structure built by OECD and World Bank, the function of Corporate Governance could be divided into two scopes: “to promote what is beneficial” and “to abolish what is harmful”. As far as the former is concerned, domestic and foreign literature had the same conclusion that effective corporate governance can enhance the value and performance of the corporations. The function stood out although Corporate Governance has just been put into practice. As far as the latter is concerned, it includes inappropriate policy, inefficiency and earning management, and etc. Because they are not easily quantified, this paper is focus on earning management which could be quantified. In the literature whether Corporate Governance could inhibit earning management had different conclusion and the reason is that one segment of Corporate Governance was discussed but each had inconsistent conclusion. It could not show the overall effect of Corporate Governance; therefore, this paper is used to test “what is harmful” by Corporate Governance Integrative Index. Many elements can affect earning management, such as debt contract, financial forecast and so on. Corporate management is perhaps one of those. In Taiwan, Corporate Governance has not become a significant element to inhibit earning management yet; accordingly, not only was the relationship between Corporate Governance and earning management researched but Corporate Governance was attached to financial forecast of corporations in thee first half year to indirectly test the incremental effect. The conclusions are as follows: (1)In the direct test, there is not remarkable effect in ”what is harmful”. It proves under the circumstances of Taiwan, Corporate Governance is not a significant factor to affect earning management. (2)In the indirect test, the variable of Corporate Governance attached to financial forecast error, the result showing that better Corporate Governance has incremental effect which can inhibit earning management of financial forecast in the second half year and the 4th quarter. (3)The indirect test shows that institutional shareholdings have incremental effect in 4th quarter significantly. The outcome is similar with foreign literature, and in Taiwan its effect is especially in 4th quarter.
Krzanowski, Roman. "Ontological Information. Investigation into the properties of ontological information." Praca doktorska, 2020. http://bc.upjp2.edu.pl/Content/5024.
Full textLin, Pei-huei, and 林佩慧. "Effects of Information Disclosure Transparency on Information Content and Earnings Management." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/wx3zad.
Full text南台科技大學
會計資訊系
94
Information disclosure transparency is fundamental to improve corporate governance mechanism. Since the fraud of Enron, investors and Taiwan Securities and Futures Institute (SFI) have taken more account of firm’s information transparency. In order to promote corporate information disclosure transparency, SFI has launched “Information Transparency and Disclosure Rankings System” (ITDRS) to evaluate the level of the transparency for listed companies since 2003. First, we use the results of ITDRS in 2003 & 2004 to examine the effects of information transparency on the informativeness of earnings. Next, we explore whether the higher the degree of the corporate disclosure transparency will reduce the possibilities of the earning manipulation, since there are less information asymmetry between the investors and the corporate manager. Empirical results indicate that information disclosure transparency has information content after controlling corporate governance variable, but there are no differences between companies’ earnings management. This is probably because the results only reveal the first 1/3 of the whole ranking as more transparent companies. Therefore, this is likely a result of inadequacy of a two-group classification system in comparing clearly differences in earnings management.
Faraz, Zunaira. "The Information Content of Corporate Governance Ratings." Thesis, 2013. http://spectrum.library.concordia.ca/977909/1/Faraz_MSc_F2013.pdf.
Full textWu, Hsu-Jan, and 吳頊然. "The Information Content of Modified Audit Opinion." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/50246210137935565462.
Full text國立臺北大學
會計學系
90
Audit report is the media between accountants and investors, and the Opinion affects how public look at one company’s financial report, which usually reflects on its stock prices. This research compares investors’ perception of Modified Audit Opinion, a newly added Opinion type in the Statement of Auditing Standards No.33, Yr. 1999, with the perception of Unqualified Opinion, an Opinion being commonly used for last decades. This research also examines how investors interpret Modified Audit Opinion under three different circumstances, material item, accounting principle change, and going concern. The empirical findings are as follows: (1) significant stock price drop is observed for Modified Audit Opinion on an overall basis. (2) Investors have different responses to Modified Audit Opinion under different circumstances. When Modified Audit Opinion is specified as material item, or accounting principle change, its influence to stock price is not observed. However, when going concern is specified, stock price is severely dropped. (3) There is no difference between modified audit opinion at first time and on a continuous basis. (4) The effect of institutional holding is insignificant.
Lin, Ching Houng, and 林晉宏. "The Incremental Information Content Of Productivity Measures." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/72553607972608607787.
Full textHsieh, Chia-Hao, and 謝家豪. "Content-Based Video Retargeting with Depth Information." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/09354075958937138040.
Full text國立中正大學
電機工程所
98
In this thesis, we present the content aware image resizing algorithm with the help of disparity information which is acquired from stereo camera using block matching algorithm. The content aware image resizing algorithm requires some energy terms to help seperate the main contents and background contents. Here we use disparity, gradient, saliency residual, and motion history to describe the spatial discontinuity, intensity variatation, visual saliency, and scene difference. The disparity map and gradient map is smoothed and enhanced before merging with saliency residual and motion history together. The methods of smoothing and enhancing is discussed and compared with ordinary methods.
Hsu, Jia-Lien, and 徐嘉連. "Content-based Music Information Retrieval and Analysis." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/33474421178600440765.
Full text國立清華大學
資訊工程學系
90
In this thesis, we first discuss the techniques used in content-based music information retrieval. The techniques include the methods to represent music objects, the similarity measures of music objects, and indexing and query processing for music object retrieval. To represent music objects, we introduce three coding schemes, i.e., chord, mubol, and music segment. Various similarity measures are then presented, followed by various index structures and the associated query processing algorithms. The index structures include suffix tree, n-gram, and augmented suffix tree. A qualitative comparison of these techniques is finally performed to show the intrinsic difficulty of the problem of content-based music information retrieval. We also initiate the Ultima project which aims to construct a platform for evaluating various approaches of music information retrieval. Three approaches with the corresponding tree-based, list-based, and (n-gram+tree)-based index structures are implemented. A series of experiments has been carried out. With the support of the experiment results, we compare the performance of index construction and query processing of the three approaches and give a summary for efficient content-based music information retrieval. The feature extraction problem for music objects is also studied to support content-based music information retrieval in searching, classification, recommendation, and so forth. A repeating pattern in music data is defined as a sequence of notes which appears more than once in a music object. The themes are a typical kind of repeating patterns. The themes and other non-trivial repeating patterns are important music features which can be used for both content-based retrieval of music data and music data analysis. We propose two approaches for fast discovering non-trivial repeating patterns in music objects. In the first approach, we develop a data structure called correlative matrix and its associated algorithms for extracting the repeating patterns. In the second approach, we introduce a string-join operation and a data structure called RP-tree for the same purpose. Experiments are performed to compare these two approaches with others. The results are also analyzed to show the efficiency and the effectiveness of our approaches. Further, we extend the problem of finding exact repeating patterns to the one of finding approximate repeating patterns. First, two applications are introduced to motivate our research of finding approximate repeating patterns from sequence data. An approximate repeating pattern is defined as a sequence of symbols which appears more than once under certain approximation types in a data sequence. We define three approximation types, i.e., longer_length, shorter_length, and equal_length. The problems of finding approximate repeating patterns with respect to the three types are specified. By applying the concept of ‘cut’ and ‘pattern_join’ operator, we develop a level-wise approach to solve the problem of finding approximate repeating patterns with respect to the type of longer_length approximation. In addition, we extend the pattern_join operator to the generalized_pattern_join operator for efficiently finding long patterns. The performance study shows that our approach is efficient and also scales well. We also refine our approach to extract repeating patterns from polyphonic music data.