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資產減損宣告之傳染效果與競爭效果 = Intra-Industry Co...

國立高雄大學金融管理學系碩士班

資產減損宣告之傳染效果與競爭效果 = Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements
作者:	鄭曉汶,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2012[民101]
面頁冊數:	76面圖，表格 : 30公分;
標題:	資產減損宣告
標題:	Asset Impairment Announcements
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/45460597404229429409
附註:	參考書目：面65-69
摘要註:	本研究主要探討資產減損之傳染效果與競爭效果，觀察不同種類資產減損之宣告是否會產生不同的產業效果。實證結果顯示不同種類之資產減損確實存在不同的產業效果。如當公司宣告固定資產減損，會使得同業未宣告公司與減損宣告公司同樣產生一負的累積異常報酬，因此相對而言，其傳染效果大於競爭效果。無形資產減損相對而言，其競爭效果大於傳染效果，亦即同業公司在宣告期間會有正的累積異常報酬；採權益法之長期投資與商譽減損則無產業效果。 The main purpose of this study is to examine whether the type of asset impairment announcement influences the announcement contagion effects and competitive effects. The empirical results confirm the conjecture indicating that different type of asset impairment announcement has different industry effects. The fixed asset impairment announcements demonstrate contagion effects instead of competitive effects. It means that when companies announce fixed asset impairments, their peer firms of the same industry will experience a negative cumulative abnormal return (CAR); the intangible asset impairment announcements demonstrate competitive effects, implying that their peer firms experience a positive cumulative abnormal return (CAR); the impairment announcement of long-term equity investment or goodwill does not have any industry effect.

資產減損宣告之傳染效果與競爭效果 = Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements
鄭, 曉汶

資產減損宣告之傳染效果與競爭效果 = Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements / 鄭曉汶撰 - [高雄市] : 撰者, 2012[民101]. - 76面 ; 圖，表格 ; 30公分.
參考書目：面65-69.
資產減損宣告Asset Impairment Announcements

資產減損宣告之傳染效果與競爭效果 = Intra-Industry Contagion and Competitive Effects of Asset Impairment Announcements
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