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    請使用永久網址來引用或連結此文件: http://libir.tmu.edu.tw/handle/987654321/63222


    題名: 生技公司上市上櫃前資本擴張對後續成長機會及經營績效之影響
    The Effects of Pre-IPO Capital Expansion of Biotech Companies on Post-Issue Growth Opportunities and Operating Performance
    作者: 陳重成
    CHEN, CHUNG-CHEN
    貢獻者: 管理學院生物科技高階管理碩士在職專班
    蕭育仁
    關鍵詞: 生技公司;盈餘轉增資;資本公積轉增資;成長機會;經營績效
    Biotech Company;Capitals Expansion;Growth Opportunity;Operating Performance
    日期: 2023-01-11
    上傳時間: 2023-12-07 09:59:53 (UTC+8)
    摘要: 生技公司於上市上櫃前的資本擴張對於其投資人評估其未來上市上櫃後的成長機會及經營績效等資訊究竟有何幫助？本研究發現生技公司於上市上櫃前採用盈餘轉增資和資本公積轉增資這兩種不同的資本擴張方式對於其後績上市上櫃後成長機會及經營績效有不同的關聯。以成長機會來說，生技公司上市上櫃前的盈餘轉增資與資本公積轉增資與其成長機會均呈現負向關聯，惟均不顯著。而對於經營績效來說，生技公司上市上櫃前的盈餘轉增資與上市上櫃後的經營績效有顯著正相關，這顯示生技公司於上市上櫃之前能夠以盈餘轉增資的方式來擴充股本的公司，代表其於上市上櫃之前已具備良好的經營績效，使得其於上市上櫃之後還能夠持續維持其經營績效。但採用資本公積轉增資的方式，雖呈現正相關，惟不顯著。
    can pre-IPO capital expansion of biotech companies help investors evaluate information about future growth opportunities and operating performance? This
    research found that biotech companies adopting two different capital expansion
    approaches regrading capitals transferred from retained earnings and capitals
    transferred from paid-in capitals will have different correlations between future post-issue growth opportunities and operating performance. As for growth
    opportunities, adoptions of pre-IPO capitals transferred from retained earnings
    and pre-IPO capitals transferred from paid-in capitals have negative but not
    significant relations. And as for operating performance, adoption of pre-IPO
    capitals transferred from retained earnings has significant positive relation,
    which shows that biotech companies can use the method of capitals transferred
    from retained earnings as pre-IPO capital expansion means that it has already
    had good operating performance, so that it can continue to maintain its post-issue operating performance . Howerer, capitals transferred from paid-in capitals has positive relation but not significant.
    描述: 碩士
    指導教授:蕭育仁
    委員:蕭育仁
    委員:周冠男
    委員:陳炳全
    資料類型: thesis
    顯示於類別:[生物科技高階管理碩士專班] 博碩士論文

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