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國立中山大學 106學年度第1學期 課程教學大綱
National Sun Yat-sen University 106Academic year1st Semester Course syllabus
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中文名稱
Course name(Chinese) |
會計模型與應用 |
課號
Course Code |
FM512 |
英文名稱
Course name(English) |
ACCOUNTING MODELS AND IMPLICATIONS |
課程類別
Type of the course |
講授類 | 必選修
Required/Selected | 選修 |
系所
Dept./faculty |
財務管理學系碩士班 |
授課教師
Instructor |
陳妙玲
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學分
Credit |
3 |
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因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，授課方式調整如下： |
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因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，評分方式調整如下： |
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尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞
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課程大綱 Course syllabus |
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課程目標 Objectives |
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本課程提供會計評價相關模型之探討‚本課程除了模型理論之研討外,主要焦點在這些模型之參數與會計系統產生資訊之間的關係‚及模型與相關財經議題加以結合與應用‚以培養學生獨立研究能力。
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授課方式 Teaching methods |
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念，不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
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1. Peng, CL., AP Wei*, Miao-Ling Chen and WT Huang (2016). Synergy between R&D and Advertising on Shareholder Value: Does Firm Size Matter?. Canadian Journal of Administrative Science.【SSCI】, Impact Factor: 0.44; Australian Business Deans Council (ABDC) Rank B Journal. Forthcoming.
2. Peng, CL., KL. Lai, Miao-Ling Chen and AP Wei* (2015). Investor sentiment, customer satisfaction, and stock returns. European Journal of Marketing, 49 (5/6), 827-850.【SSCI】, Impact factor: 1.00; ABDC Rank A*Journal.
3. Huang, Tzu-Lun, Kuan-Ling Lai, Chen, Miao-Ling *(2015) How Do Web Search Activity and Financial Media Coverage Affect Asset Price? Journal of Financial Studies(財務金融學刊), Forthcoming. 【TSSCI】
4. Huang, Tzu-Lun, Kuan-Ling Lai, Chen, Miao-Ling *, Hsiou-Jen Kuo (2014) Information Demand, Web Search Behavior, and Speculative Trading Activity,中山管理評論, 第22卷第1期, pp. 157-183.【TSSCI】
5. Chen, Miao-Ling, Peng, CL and Wei, AP. (2012) Advertising, Research and
Development, and Capital Market Risk: High Risk versus Low Risk Firms, Journal
of Business Economics and Management, Volume 13(4), pp.724–744. 【SSCI】, Impact factor: 2.388(2011).
6. Wei, AP., Chen, Miao-Ling*, and Peng, CL. (2011) The Advertising Spillover Effect: Implication for Mutual Fund Families,管理學報，第28卷第4期,pp.361-377。【TSSCI】
7. Peng, CL., Chen, Miao-Ling*, SD. Shyu and Wei, AP. (2011) When Is Money Likely to be Smart? Evidence from Mutual Fund Investors in Taiwan, Investment Analysts Journal, Issue. Vol.73, pp.13-25. 【SSCI】, NSC Rank B Journal, *Corresponding author.
8.Ang, A., R.J. Hodrick, Y. Xing, and X. Zhang, 2006, “The Cross-Section of Volatility and Expected Returns,” Journal of Finance 61, 259-299.
9.Aydogdu, M. and W. Wellman, 2011, “The Effects of Advertising on Mutual Fund Flows: Results from A New Database,” Financial Management 40, 785-809.
10.Chen, S.S., 2011, “Lack of Consumer Confidence and Stock Returns,” Journal of Empirical Finance 18, 225-236.
11.Chung, S.L., C.H. Hung, and C.Y. Yeh, 2012, “When Does Investor Sentiment Predict Stock Returns?” Journal of Empirical Finance 19, 217-240.
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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| 週次 | 日期 | 授課內容及主題 | | 1 | 2017/09/18~2017/09/24 | Introduction | | 2 | 2017/09/25~2017/10/01 | Chung, S.L., C.H. Hung, and C.Y. Yeh, 2012, “When Does Investor Sentiment Predict Stock Returns?” Journal of Empirical Finance 19, 217-240. | | 3 | 2017/10/02~2017/10/08 | McAlister L., Srinivasan, R., and Kim, M. (2007) Advertising, research and development, and systematic risk of the firm, Journal of Marketing, 71, 35-48. | | 4 | 2017/10/09~2017/10/15 | Aydogdu, M. and W. Wellman, 2011, “The Effects of Advertising on Mutual Fund Flows: Results from A New Database,” Financial Management 40, 785-809. | | 5 | 2017/10/16~2017/10/22 | Anderson,, Fornell,, & Mazvancheryl, K. S. (2004), “Customer Satisfaction and Shareholder Value.” Journal of Marketing, 68 (October), 172–85. | | 6 | 2017/10/23~2017/10/29 | Fornell, C, Mithas, S., Morgeson III, F. V., & Krishnan, M. S. (2006) “Customer Satisfaction and Stock Prices: High Returns, Low Risk. ” Journal of Marketing, 71(January), 3-14 | | 7 | 2017/10/30~2017/11/05 | Ang, A., R.J. Hodrick, Y. Xing, and X. Zhang, 2006, “The Cross-Section of Volatility and Expected Returns,” Journal of Finance 61, 259-299. | | 8 | 2017/11/06~2017/11/12 | Singh, Manohar, Sheri Faircloth, and Ali Nejadmalayeri (2005) Capital market impact of product marketing strategy: Evidence from the relationship between advertising expenses and cost of capital, Journal of the Academy of Marketing Science, 33, 432–44. | | 9 | 2017/11/13~2017/11/19 | Madden, T. J., Fehle, F., and Fournier, S. (2006) Brands Matter: An empirical demonstration of the creation of shareholder value through branding, Journal of the Academy of Marketing Science, 34, 224–35. | | 10 | 2017/11/20~2017/11/26 | 期中報告 | | 11 | 2017/11/27~2017/12/03 | Frieder, L., and Subrahmanyam, A. (2005) Brand perceptions and the market for common stock, Journal of Financial & Quantitative Analysis, 40, 57–85. | | 12 | 2017/12/04~2017/12/10 | Grullon, G., Kanatas, G., and Weston, J. P. (2004) Advertising, breadth of ownership and liquidity, The Review of Financial Studies, 17, 439–61. | | 13 | 2017/12/11~2017/12/17 | Chen, M. L. (2004) The effects of advertising on retail price competition under vertical restraint-a Japanese case, Journal of Business Research, 57, 227-283. | | 14 | 2017/12/18~2017/12/24 | Linking marketing to financial performance and firm value | | 15 | 2017/12/25~2017/12/31 | Grass, G., 2010, “The Impact of Conglomeration on the Option Value of Equity,” Journal of Banking and Finance 34, 3010-3024. | | 16 | 2018/01/01~2018/01/07 | Chen, S.S., 2011 | | 17 | 2018/01/08~2018/01/14 | 期末報告 | | 18 | 2018/01/15~2018/01/21 | 期末報告 |
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課業討論時間 Office hours |
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時段1:
時間：星期一12:00-14:00
地點：CM4058
時段2：
時間：星期二12:00-14:00
地點：CM4058
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
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| 系所學生專業能力/全校學生基本素養與核心能力 | 課堂活動與評量方式 | | 本課程欲培養之能力與素養 This course enables students to achieve... | 紙筆考試或測驗 Test | 課堂討論︵含個案討論︶ Group discussion (case analysis) | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment | 個人口頭報告 Indivisual oral presentation | 群組口頭報告 Group oral presentation | 課程規劃之校外參訪及實習 Off-campus visit and intership | 證照/檢定 License | 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions | 課外閱讀 Outside reading | | ※系所所學生專業能力 | |
| 1.財務倫理之能力 | V | | V | V | | V | | | | | | | 2.國際觀之能力 | V | | V | V | | V | | | | | | | 3.解決財務問題之能力 | V | | V | V | | V | | | | | | | 4.溝通之能力 | V | | V | V | | V | | | | | | | 5.財務管理專業知識之能力 | | | | | | | | | | | | | ※全校學生基本素養與核心能力 | |
| 1.表達與溝通能力。 | V | | V | V | | V | | | | | | | 2.探究與批判思考能力。 | V | | V | V | | | | | | | | | 3.終身學習能力。 | V | | V | | | V | | | | | | | 4.倫理與社會責任。 | V | | V | V | | V | | | | | | | 5.美感品味。 | | | | | | | | | | | | | 6.創造力。 | | | | | | | | | | | | | 7.全球視野。 | | | | | | | | | | | | | 8.合作與領導能力。 | | | | | | | | | | | | | 9.山海胸襟與自然情懷。 | | | | | | | | | | | |
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本課程與SDGs相關項目：The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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