研究建議

本研究僅針對公司進行現金分配前之決策行為及公司特性進行研究，由於資 料來源期間仍嫌不足，尚未對在公司進行現金分配決策後公司特性之變化加以追 蹤，以進行後續之研究來比較決策實施後公司特性之差異，此部份有待庫藏股實 施期間夠長後，後續有與趣之研究者做更進一步之分析探討。由於有關股票購回 與股利政策之比較性研究不多，因此，此一主題尚有許多的發展空間，包括比較 兩者的資金來源、資訊內涵以及成本等，都是值得後續研究的課題，且本研究所 選取之樣本僅限於公開上市公司及現金股利部分，後續研究者可將上櫃公司及股 票股利納入考量，以進行比較分析。

參考文獻

英文部分

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中文部份

1. 王錦瑩(2002),”台灣上市公司盈餘分配行為對股價影響之研究”,國立政治大 學企業管理研究所博士論文。

2. 李宗祥(2000)，「上市公司買回本公司股份之研究」，台灣大學財務金融學系 研究所未出版之碩士論文

3. 林惠玲，陳正倉（2000），“統計學方法與應用二版＂，雙葉書廊。

4. 林樹源(2002)，「我國上市上櫃公司實施庫藏股之策略研究」，淡江大學商管 學院高階主管管理學程碩士論文。

5. 陳欣伶（2003）,”台灣股利分配形式之價格效果與影響因素”, 國立中正大學 企業管理研究所未出版之碩士論文。

6. 游朝旭（2001）,”庫藏股制度實施初期對於股價影響之探討”, 國立中山大學 財務管理研究所未出版之碩士論文。

7. 湯翠萍（2004）,”財務彈性-上市公司實施庫藏股之實證研究”, 國立中山大 學財務管理研究所未出版之碩士論文。

8. 潘玉娟（2001）,”台灣企業庫藏股購回動機與溢價決定因素綜合評析”, 國立 中山大學財務管理研究所未出版之碩士論文。