The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst.
碩士 === 國立高雄第一科技大學 === 財務管理所 === 93 === In recent years, rather than using traditional accounting, financial analysts and investors in the world apply economic profit (Economic Profit, EP) to make the decision about investment decisions of investment. More powerful investors hope to find the true val...
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ndltd-TW-093NKIT53050162016-06-06T04:11:04Z http://ndltd.ncl.edu.tw/handle/36624261152408449976 The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. 財務資訊透明度、盈餘管理與經濟附加價值(EVA®)對財務分析師行為之探討 Yi Mei 楊翊美 碩士 國立高雄第一科技大學 財務管理所 93 In recent years, rather than using traditional accounting, financial analysts and investors in the world apply economic profit (Economic Profit, EP) to make the decision about investment decisions of investment. More powerful investors hope to find the true value of enterprises with the Economic Value Added (EVA) and define clearly about the relationship between the operation performance of enterprises and shareholders’ value. This research divides into two stage experiments to study. The first stage is that financial analysts explain enterprise's financial statements. It studies if there is significant difference in the company’s rationally expected stock prices and EVA information that is revealed or not. And let it be the foundation of the experiment of Verbal Protocol Analysis. The second stage is about Verbal Protocol Analysis. I studies how a financial analyst orbits that the function of stock price from financial information that enterprises offers. This state is “The Sound Pondering over Approach.” A lot of researches are about the influence of market in financial information transparency and Income Manipulations. But less relevant research studies how un transparent information from the administrative institute affects the financial analyst's decision behavior. Through the control of the laboratory, we can understand how financial information influences the cognitive course of the decision behavior of the financial analyst. It contributes to understand if the financial statement is useful in making decision. In addition, from of the experimental evidence, it can be used in revising the financial accounting criterion and securities regulation to let financial information more transparent. none 薛兆亨 2005 學位論文 ; thesis 69 zh-TW |
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碩士 === 國立高雄第一科技大學 === 財務管理所 === 93 === In recent years, rather than using traditional accounting, financial analysts and investors in the world apply economic profit (Economic Profit, EP) to make the decision about investment decisions of investment. More powerful investors hope to find the true value of enterprises with the Economic Value Added (EVA) and define clearly about the relationship between the operation performance of enterprises and shareholders’ value.
This research divides into two stage experiments to study. The first stage is that financial analysts explain enterprise's financial statements. It studies if there is significant difference in the company’s rationally expected stock prices and EVA information that is revealed or not. And let it be the foundation of the experiment of Verbal Protocol Analysis. The second stage is about Verbal Protocol Analysis. I studies how a financial analyst orbits that the function of stock price from financial information that enterprises offers. This state is “The Sound Pondering over Approach.”
A lot of researches are about the influence of market in financial information transparency and Income Manipulations. But less relevant research studies how un transparent information from the administrative institute affects the financial analyst's decision behavior. Through the control of the laboratory, we can understand how financial information influences the cognitive course of the decision behavior of the financial analyst. It contributes to understand if the financial statement is useful in making decision. In addition, from of the experimental evidence, it can be used in revising the financial accounting criterion and securities regulation to let financial information more transparent.
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none Yi Mei 楊翊美 |
author |
Yi Mei 楊翊美 |
spellingShingle |
Yi Mei 楊翊美 The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
author_sort |
Yi Mei |
title |
The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
title_short |
The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
title_full |
The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
title_fullStr |
The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
title_full_unstemmed |
The Study of Financial Reporting Transparency、Earnings Management and Economic Value Added (EVA®) for Financial analyst. |
title_sort |
study of financial reporting transparency、earnings management and economic value added (eva®) for financial analyst. |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/36624261152408449976 |
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