國際會計準則對投資人情緒的影響:以十號公報為例

曾琬婷

doi:10.6846/TKU.2011.01070

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國際會計準則對投資人情緒的影響:以十號公報為例

The impact of adopting IFRS on investor sentiment : a Taiwanese statement No.10 case

曾琬婷 , Masters　　Advisor：林谷峻　　

繁體中文 DOI： 10.6846/TKU.2011.01070

新十號；投資人情緒；淨個人投資交易；事件研究法；似乎不相關迴歸模式； New Statement NO.10 ； Investor Sentiment ； Event Study ； Net Individual Trading ； Seemingly Unrelated Regression

Abstract │ Reference (48) │ Times Cited (3) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

This study explore the impacts of the developing new No.10 and the inconsistent attitudes of the authority on investor sentiment through the event study method .We also investigate whether the investor sentiment be different among various types of industries through seemingly unrelated regression. Turnover Rate (TURN) and Net Individual Trading (NIT) represent the investors’ sentiments.
  The empirical results are as follows. First, the empirical results show that, events during the period of the developing new No.10 have negative influence on investor sentiment by TURN, but positive influence on investor sentiment by NIT. We argue that TURN can represent all investors’ behavior including institutional investors and NIT show individuals’ trading activities only. Moreover, the inconsistent attitude of the government also affects investor sentiments in terms of TURN and NIT.
  Lastly, the developing new No.10 has different impacts on investor sentiment among different industrial sectors by TURN and NIT. However, during the period of inconsistent attitude of government investor sentiment show different among industries by TURN, but indicates no significantly difference by NIT.

Reference ( 48 ) 〈TOP〉

許崇源、林容芊，2009，從存貨會計新公報談存貨會計處理，會計研究月刊，第282期：124-141。
連結：
廖翊帆，2009，新財務會計準則第十號公報對企業之影響，政治大學會計系碩士論文。
連結：
鄭高輯、林泉源，2010，投資人情緒對投機型股票報酬率之影響，商略學報，第2卷第1期：21-35。
連結：
Armstrong, C.S., M. E. Barth. , A. D. Jagolinzer., and E. J. Riedl. 2010 .Market Reaction to the Adoption of IFRS in Europe. Accounting Review 85(1): 31-61.
連結：
Baker, M. and J. C. Stein. 2004 .Market liquidity as a sentiment indicator. Journal of Finance Markets 7(3): 271-299.
連結：

Times Cited (3) 〈TOP〉

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