10 research outputs found

    上市公司盈餘預測對股價影響之研究

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    本研究所欲探討的問題,計有下列幾項:一、盈餘預測發布時機的問題:二、盈餘預測資訊對投資人的影響;三、運用在成熟市場有效的方法,用在新興市場的投機期會有什麼結果?依據訊息發放理論,管理者有好消息時,會盡早公布此項資訊,以搶得先機,所以愈晚發放的消息,愈有可能成為壞消息,實證結果顯示,國內的情況是好、壞消息的種類和發布時間(按季節劃分)的早晚無關。在研究盈餘預測資訊對投資人的影響方面,本研究分別以去年各公司的稅前盈餘和分析師預測,當做市場預期盈餘之替代衡量,來決定所發布的消息為好或壞消息,實證的結果為,以公司去年的稅前盈餘當作市場預期盈餘的替代衡量情況下,當發布的消息為好消息時,市場有延後且負面的顯著反應,為壞消息時,則是提早且繼續延後顯著的正向反應。若是以分析師預測做為市場預期盈餘之替代衡量時,不管好消息或壞消息,在測試期內皆無顯著反應。本研究所採用的方法皆是運用在成熟市場下有效的方法,但是用在我國新興市場的投機期則是否仍有效呢?經上述實證結果得知,用於成熟市場有效的模式,當用於國內市場時,並不一定能獲致相類似的結果,特別在投機期更是如此,因本研究的期間,股票投資成為全民運動,人氣左右著股價漲跌,所以抵銷了財務預測資訊公布的影響

    The death of Cui Hao, ?-450

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    published_or_final_versionChinese Historical StudiesMasterMaster of Art

    Young children's comprehension of the locatives [shang mian]'on' & [xia mian] 'under'

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    Also available in print.Thesis (B.Sc)--University of Hong Kong, 1995"A dissertation submitted in partial fulfilment of the requirements for the Bachelor of Science (Speech and Hearing Sciences), The University of Hong Kong, April 28, 1995."published_or_final_versionSpeech and Hearing SciencesBachelorBachelor of Science in Speech and Hearing Science

    Young children's comprehension of the locatives [shang mian]'on' & [xia mian] 'under'

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    Also available in print.Thesis (B.Sc)--University of Hong Kong, 1995"A dissertation submitted in partial fulfilment of the requirements for the Bachelor of Science (Speech and Hearing Sciences), The University of Hong Kong, April 28, 1995."published_or_final_versionSpeech and Hearing SciencesBachelorBachelor of Science in Speech and Hearing Science

    共訳 : 張愛玲「談跳舞」

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    医学生の死および末期医療に関する意識調査

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    A questionnaire was used to survey ninety students of the third academic year and seventy one students of the sixth academic year at Y University School of Medicine regarding three topics: ”interest in and anxiety about death” , ”how and where to die” and ”terminal care.” The results were as follows: 1 . Students who had clinical practice experience were more familiar with the issues concerning death. 2 . Concerning interest in and anxiety about death, a higher percentage of male students than female students felt that they could face the death of people, 3 . As for advantages of dying in a hospital (hospital death, hereafter ) , a higher percentage of females than males chose the answer, ”It reduces the burden of family care.” The percentage of students who replied, ”There is no advantage in hospital death,” was higher in the third-year students than in the sixth-year students. 4 . A higher percentage of females than males wished to die in a hospital or hospice
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