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...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
|
Online Access: | http://ndltd.ncl.edu.tw/handle/64203302587886604000 |
id |
ndltd-TW-098NCU05334012 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-098NCU053340122016-04-20T04:17:46Z http://ndltd.ncl.edu.tw/handle/64203302587886604000 The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 宣告實施新10號存貨公報之股價異常報酬探討 Shu-ping Chiang 姜淑萍 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. Lii-tarn Chen Ming-chung Chang 陳禮潭 張明宗 2010 學位論文 ; thesis 70 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
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.
|
author2 |
Lii-tarn Chen |
author_facet |
Lii-tarn Chen Shu-ping Chiang 姜淑萍 |
author |
Shu-ping Chiang 姜淑萍 |
spellingShingle |
Shu-ping Chiang 姜淑萍 The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
author_sort |
Shu-ping Chiang |
title |
The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
title_short |
The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
title_full |
The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
title_fullStr |
The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
title_full_unstemmed |
The exploration of the stocks abnormal returns after the executed announcement of the new SFAS No.10 |
title_sort |
exploration of the stocks abnormal returns after the executed announcement of the new sfas no.10 |
publishDate |
2010 |
url |
http://ndltd.ncl.edu.tw/handle/64203302587886604000 |
work_keys_str_mv |
AT shupingchiang theexplorationofthestocksabnormalreturnsaftertheexecutedannouncementofthenewsfasno10 AT jiāngshūpíng theexplorationofthestocksabnormalreturnsaftertheexecutedannouncementofthenewsfasno10 AT shupingchiang xuāngàoshíshīxīn10hàocúnhuògōngbàozhīgǔjiàyìchángbàochóutàntǎo AT jiāngshūpíng xuāngàoshíshīxīn10hàocúnhuògōngbàozhīgǔjiàyìchángbàochóutàntǎo AT shupingchiang explorationofthestocksabnormalreturnsaftertheexecutedannouncementofthenewsfasno10 AT jiāngshūpíng explorationofthestocksabnormalreturnsaftertheexecutedannouncementofthenewsfasno10 |
_version_ |
1718227290658177024 |