The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange
碩士 === 國立中央大學 === 會計研究所 === 107 === This study employs future response coefficient methodology developed by Lundholm and Myers(2002) to examine whether ownership structure convey information about the firm's future earnings to the capital markets. Using the annual reports of listed and OTC comp...
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2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4b74g9 |
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ndltd-TW-107NCU053850012019-06-01T03:42:08Z http://ndltd.ncl.edu.tw/handle/4b74g9 The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange 以股權構面探討未來盈餘資訊內涵:台灣上市櫃公司之實證研究 Li-Yu Dai 戴驪遇 碩士 國立中央大學 會計研究所 107 This study employs future response coefficient methodology developed by Lundholm and Myers(2002) to examine whether ownership structure convey information about the firm's future earnings to the capital markets. Using the annual reports of listed and OTC companies in Taiwan, the results show that shareholding of directors and supervisors is associated with higher future earnings response coefficient, and the separation of ownership and control is associated with lower future earnings response coefficient. Chia-Chi Lu 盧佳琪 2019 學位論文 ; thesis 33 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
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碩士 === 國立中央大學 === 會計研究所 === 107 === This study employs future response coefficient methodology developed by Lundholm and Myers(2002) to examine whether ownership structure convey information about the firm's future earnings to the capital markets.
Using the annual reports of listed and OTC companies in Taiwan, the results show that shareholding of directors and supervisors is associated with higher future earnings response coefficient, and the separation of ownership and control is associated with lower future earnings response coefficient.
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| author2 |
Chia-Chi Lu |
| author_facet |
Chia-Chi Lu Li-Yu Dai 戴驪遇 |
| author |
Li-Yu Dai 戴驪遇 |
| spellingShingle |
Li-Yu Dai 戴驪遇 The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| author_sort |
Li-Yu Dai |
| title |
The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| title_short |
The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| title_full |
The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| title_fullStr |
The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| title_full_unstemmed |
The information content of Ownership Structure in pricing of future earnings: An Empirical Study for Firms Listed in the Taiwan Stock Exchange |
| title_sort |
information content of ownership structure in pricing of future earnings: an empirical study for firms listed in the taiwan stock exchange |
| publishDate |
2019 |
| url |
http://ndltd.ncl.edu.tw/handle/4b74g9 |
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