The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10
碩士 === 國立中央大學 === 產業經濟研究所碩士在職專班 === 98 === The new Statement of Financial Accounting Standards（SFAS）No.10 declared by the Accounting Research and Development Foundation（ARDF）has taken effect in 2009. The new SFAS No.10 is expected to make a great impact on inventories and to cause the gross margin r...
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| Format: | Others |
| Language: | zh-TW |
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64203302587886604000 |
| Summary: | 碩士 === 國立中央大學 === 產業經濟研究所碩士在職專班 === 98 === The new Statement of Financial Accounting Standards（SFAS）No.10 declared by the Accounting Research and Development Foundation（ARDF）has taken effect in 2009. The new SFAS No.10 is expected to make a great impact on inventories and to cause the gross margin rate to descend.
This research topic 『The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10』 studies whether this event has abnormal returns. In addition, this thesis also discusses the impact on the gross margin rate in the financial statement of the first quarter after the new SFAS No.10 taken effect in 2009.
In brief, this research concludes as follows：
1. The research shows that the legislation of the new SFAS No.10 caught lots of attention.
2. The impact suffered from the adoption of the new SFAS No.10 is different, depending upon each company’s inventories ratio and industry characteristic.
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