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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/663


    Title: 致股東報告書之資訊內涵關聯性研究;The Information Content of The President’s Letter To The Firm’s Shareholders
    Authors: 陳姝樺;CHEN, SHU-HUA
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 致股東報告書;文字探勘;資訊內涵;語調;累積異常報酬;The President’s Letter;Text Mining;Information Content;Tone;CAR
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 本研究旨在探討致股東報告書之內容是否具有資訊內涵。透過文字探勘方式,使用R語言搭配EXCEL VBA進行編碼,並根據中文版LIWC辭典將致股東報告書中之文字,分為正面語調與負面語調兩類,以衡量致股東報告書之語調為樂觀或是悲觀。挑選2014年、2015年上市上櫃企業中,選取172家企業為研究樣本,針對所選樣之致股東報告書進行編碼。分析結果顯示,在年報公告日附近,無論致股東報告書語調呈現樂觀或是悲觀、獲利公司/虧損公司之致股東報告書的語調樂觀或是悲觀、或是致股東報告書語調的改變,對於累積異常報酬並無顯著相關,表示致股東報告書對於投資者並沒有資訊內涵,不是投資者做投資決策的主要參考依據。
    The purpose of this study is to explore whether the content of the report to shareholders has the information content. Through the text to explore the way, the use of R language with EXCEL VBA for coding, and according to the Chinese version of the LIWC dictionary will lead to the shareholders of the report of the text, divided into positive tone and negative intonation in order to measure the tone of the shareholders report for the optimistic or Is pessimistic. Select from 2014 to 2015 listed on the OTC enterprises, select 172 companies as research samples, for the sample of the shareholders to report the code. The results of the analysis show that the tone of the shareholders' report is optimistic or pessimistic, or the change in the tone of the shareholder's report, in the event that the tone of the shareholder's report is optimistic or pessimistic, There is no significant correlation to the cumulative abnormal remuneration, that the shareholders report for the investors and no information content, not investors make investment decisions the main reference.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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