[Ⅱ. 一般硏究論文] 株價利益情報에 관한 理論的硏究

• 영문명: A Theoretical Study on the Profit Information of Stock Prices
• 발행기관: 한국전통상학회
• 저자명: 김갑종(Kim Kab Jong)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제17집 제2호, 159~183쪽, 전체 25쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2003.12.01

영문 초록

The financial Market opening increased overseas capital in and outflow and it also increased the factors of risk at the investment market of domestic. On the other hand investors must carefully consider how to make a decision of investment through many-sided aspects. It isn't certain gradually to settle investors direction according as overseas opening at the capital market and a scope of market are enlarged. Therefore, investors need to collect more various information and make requests for Especially the accounting information. Being related to a decision making of investment at the capital market, probably there are no so special theories with the most useful accounting information as the public profit size, earnings per share(EPS) or price-earnings ratio(PER) etc. But It is possible for us to do deductive inference of a useful accounting information more than the net profit, ordinary income and so on is reflected in bring exchange to factors on the numbers of stocks as well as the issue of paid-in capital increase, convertible bond(CB) in the middle of the fiscal period The object of this study is to try to suggest users as follows. Investors should investigate ahead of many researches related to the usefulness of accounting information in the investment market where the uncertainty of investment is enlarged more and more due to the financial market opening and advance theories. Then, they will be able to select a standard from more profitable accounting information positive analysis and comparing a usefulness of information measuredly about the earnings per share(EPS) diluted and ordinary income per share in the accounting information connected with profits.

목차

Ⅰ. 序論

Ⅱ. 株當純利益과 株當經常利益의 槪念과 有用性

Ⅲ. 稀釋化證券

Ⅳ. 株當純利益과 株當經常利益의 計算方法

Ⅴ. 結論

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ABSTRACT