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Big data analysis for characteristics of bike-sharing system: a case of CityBike in Kaohsiung
No full text[[abstract]]本研究藉由高雄市公共腳踏車租賃系統的歷史租借資料探索其使用型態、屬性及特性。運用集群分析探討租車站點及還車站點的時空屬性及型態，且進行旅次的起迄站及腳踏車使用時間的分析。研究結果顯示平日的旅次多為通勤之用，而假日用途則多為休閒活動。從捷運站租車並在機關學校或觀光景點還車的旅次大約佔45%，而多數腳踏車的使用時間在20分鐘以內。本研究的結論有助於改善高雄市公共腳踏車租賃系統的營運效率，並成為未來擴展系統的重要參考。[[abstract]]Thisstudyexplorestheactivitypatterns,attributes,andpropertiesofbike-sharingsystembyminingthehistoricusagedata.ThedatafromCityBikeKaohsiungwereusedinthisstudy.Clusteranalysisisusedtoextractspatio-temporalattributesandpatternsrelatedtopick-upanddrop-offstations.Triporigins/destinationsandtimedurationofbicycleusagearealsoanalyzed.TheresultsshowthatcommutingtripsoccupythemostoftheusageofCityBikeduringweekdaysandleisuretripsdothemostoftheusageduringweekends.ThetripsoriginatedfromtheMRTstationsanddestinatedatworkingplaces/schools/attractionsaccountforabout45%.Mostofthetimedurationofbicycleusageisunder20minutes.ThefindingsandinsightscouldhelptoimprovetheoperationefficiencyofCityBikesystemandtobeanimportantreferenceforfutureexpansioninCityBikesystem
The Influential Factors on the Acceptance of Job Rotation for the Empolyees at Customer Service Department
No full text[[abstract]]世代知識經濟的環境快速變遷，企業惟有提升組織競爭力才能脫穎而出，而優勢人才競爭力是企業相當重視關鍵之一，因此，透過培育員工成為符合組織需求與任務的「通才」，而工作輪調即是培育通才的主要作法，企業應如何事先瞭解影響員工接受工作輪調因素之課題。本研究探討客服人員對於工作新知學習、未來展望、績效報酬與工作難易程度，和個人對工作的期望能否滿足自我成長、環境接受度、人際互動、工作穩定性、薪資報酬、成就聲望等因素影響，進一步了解影響接受輪調之意願。透過問卷的研究分析，以SPSS軟體以敘述性統計分析、信度分析、單因子變異數分析、相關分析與迴歸分析進行研究變項之探討，以瞭解不同背景因素、工作優缺點(誘因與挑戰)及工作價值觀與工作輪調意願間之差異情形，經抽樣分析結果發現：(1)「職涯發展」構面研究結果顯示顯著的正相關，亦即客服人員重視組織之工作訓練可助於未來個人發展或擁有發揮才能的職務，而更有意願參加輪調工作。(2)「績效表現」子構面研究結果顯示顯著的負相關，研究指出客服人員對組織或主管設定績效目標完成是可行的，因此在工作職掌獲得高績效報酬，而更有意願參與輪調後工作。(3)「工作價值觀」構面對「工作輪調意願」呈現顯著正相關，其子構面「成就感」對工作輪調意願具有顯著正相關，鼓勵員工擔任更多的工作挑戰與責任，幫助員工在各職務中學習不同的技能，增加其工作能力，派予其適當的工作職務，讓員工在工作擁有成就感，不僅能增加員工工作自信心，亦有積極投入於工作及提升效率與輪調意願。關鍵字：工作輪調、工作價值觀、輪調意願、客服人員。[[abstract]]Withtherapidchangesintheknowledgeeconomyenvironment,onlybyenhancingcompetitivenesscanenterprisesbeabletodistinguishthemselvesfromothers.Oneofthekeyelementswhichenterprisesattachgreatimportancetoistalent.Totraintheiremployeestobecomegeneralistsabletomeetorganizationalneedsandperformtasks,enterpriseshavetoresorttojobrotation,andmustfirstunderstandthefactorsinemployees’attitudetowardjobrotation.Theresearchexploredthefactorsincustomerserviceemployees’attitudetojobrotation,includingacquisitionofknowledgeatwork,futureoutlook,performancecompensationsanddifficultyofthework,aswellaswhetherjobexpectationsaremetregardingself-development,environmentalacceptance,interpersonalinteraction,stabilityofwork,payroll,andachievementsandprestige.Theresearchadoptedthequestionnairesurveymethodandconductedthedescriptivestatistics,reliabilityanalysis,one-wayANOVA,correlationanalysis,andregressionanalysisofresearchvariablesthroughSPSStounderstanddifferentbackgrounds,advantagesanddisadvantagesofwork(incentivesandchallenges),anddifferencesbetweenworkvalueandattitudetowardjobrotation.Theresultsofthesamplinganalysisareasfollows:(1)“CareerDevelopment”showsasignificantpositivecorrelation;thatis,customerserviceemployeesemphasizewhetheron-the-jobtrainingcanbenefitfuturepersonaldevelopmentorpositionswheretheycanbringtheirabilityandtalentintofullplayandhavehigheropinionofjobrotation;(2)“Performance”showsasignificantnegativecorrelation.Theresearchshowsthatcustomerserviceemployeesconsideredperformancegoalssetupbytheorganizationorthesupervisortobefeasible,whichresultedinhighperformanceandhigheropinionofjobrotation;(3)“WorkValue”significantlycorrelatespositivelywith“AttitudetowardJobRotation”,andinitssub-aspect“SenseofAchievement”significantlycorrelatespositivelywith“AttitudetowardJobRotation”,whichindicatesthattheorganizationshouldencourageemployeestotakeonmorechallengesandresponsibilities,helpemployeeslearndifferentskillsatworkandassignsuitableworktothem.Bydoingso,employeesmayfeelasenseofachievement,strengthentheirconfidenceandparticipationinwork,andimprovetheirefficiencyandattitudetowardjobrotation.Keywords：Jobrotation,Workvalue,Attitudetowardjobrotation,Customerserviceemploye
Selections of Chinese Herbal Medicine Suppliers
No full text[[abstract]]由於中藥材的種植受限於許多特殊氣候與環境因素，故世界各國皆須仰賴中國大陸的進口，台灣也不例外，然而中藥材在中國大陸的產地分散，產銷流程也相當繁瑣，這也使得中藥材的品質容易受到影響，故良好的中藥材供應商評選就變得相當重要。本研究參考中國大陸之中藥相關政策與多篇製藥供應商評選的相關文獻，採用層級分析法歸納整理出架構模型，並針對台灣的中藥商老闆進行AHP問卷之發放，回收結果顯示：一、產品構面是專家普遍重視的構面，產品構面下的要素也都是權重值較高的項目，故中藥材供應商必須先做好產品構面項目才有基本的競爭優勢；二、資深專家與年輕專家所重視的不盡相同，資深專家較重視財務信用，年輕專家則較重視專業知識與人才培養及技術資源；而資訊技術、運輸與配送與環境保護則是資深與年輕專家皆較不重視的項目。[[abstract]]AsthecultivationofChineseherbalmedicineshasmanyclimaticandenvironmentalfactors,theworldmustrelyonChina'sexportsandTaiwanhasnoexception.However,theoriginsofChineseherbalmedicinescatteredinmainlandChinaandproductionandmarketingprocessisalsoquitecomplicatedwhichhasalsomadethequalityofChineseherbalmedicinebeaffectedeasily,soacarefulselectionofChineseherbalmedicinessuppliersbecomesveryimportant.Inthisstudy,therelevantliteraturesofChinesemedicinerelatedtopoliciesandtheselectionofmanypharmaceuticalsupplierswereselectedtoconstructthemodelbythehierarchicalanalysistechnique.TheAHPquestionnairewasissuedtotheChinesemedicineretailersinTaiwan.Theresultsshowedthatthedimensionsoftheproductarecommonemphasizedbytheretailersandtheirsub-criteriaalsohavehigherdegreeofweight.ThustheChineseherbalmedicinesuppliershavetofocusonthedimensionsoftheproductfirstinordertogetabasiccompetitiveadvantage.Seniorandyoungretailershavedifferentperceptionsonthedegreeofimportanceoftheproposedmajorcriteriaandsub-criteria.Seniorexpertspaymoreattentionto“financialcredit”whileyoungretailersemphasizeon“professionalknowledgeandpersonneltraining”and“technicalresources”.Besides,“informationtechnology”,“transportationanddistribution”and“environmentalprotection”areperceivedtohavealowerdegreeofimportance
Exploring factors influencing stickiness to brand community
No full text[[abstract]]隨著社群媒體的盛行，許多企業開始建立自己的品牌社群，為消費者提供有價值的資訊與促銷活動之訊息，來增強消費者對品牌的關注度及參與度。消費者透過品牌社群的互動過程中，產生社會群體或品牌社群認同，品牌社群認同是指品牌社群上提供的產品或服務是對自我有利的價值，以提升品牌社群成員的黏著度，被視為品牌社群成功的關鍵決定因素。當消費者傾向於品牌社群可增加其顧客忠誠度，企業皆努力建立一個成功、擁有眾多成員且黏著度高的品牌社群，以利透過消費者口耳相傳的推薦行為來增加產品或服務的銷售，因此，如何發展和維持品牌與成員之間的黏著關係，是大多數企業重視的行銷課題。本研究目的是從企業與消費者的相關因素探討消費者對品牌社群黏著度的影響。本研究的研究對象是以曾經訪問Facebook及Instagram上美妝品牌社群的台灣消費者，透過網路調查問卷網站Do-Survey來蒐集數據，排除無效樣本後，本研究的最終樣本數為524份，回收率高達94%。本研究採用結構方程模型（SEM）使用SPSS20.0及AMOS21.0進行相關的檢測及驗證。本研究結果顯示，資訊品質於提升消費者對品牌社群黏著度有正向的影響，社群認同及認知價值於提升消費者對品牌社群的黏著度有正向影響。此外，品牌社群黏著度對顧客忠誠度有正向的影響，對品牌社群的消費者會回購更多品牌的產品或服務，並產生積極的口碑推薦。[[abstract]]Withthepopularityofsocialmedia,manybusinessesstarttoestablishtheirownbrandcommunitytoprovideconsumerswithvaluableorsalespromotioninformationtoenhancetheirattentionandparticipation.Consumersarelikelytogenerateidentificationwitheithersocialcommunityorbrandthroughtheprocessofinteractionwiththebrandcommunity.Brandcommunityidentification,provisionofusefulandvaluableproductsandservices,andpromotionofbrandcommunitymember’sstickinessareregardedascriticaldeterminantsofthesuccessofabrandcommunity.Sinceconsumerswhoarestickytoabrandcommunitytendtoincreasetheirloyalty,allcompaniesendeavortobuildasuccessfulbrandcommunitywithnumerousandhighlystickymemberssoastoincreasesalesofproductsorservicesviaword-of-mouthrecommendationsoftheconsumers.Therefore,howtodevelopandmaintainastickyrelationshipbetweenabrandcommunityanditsmembersisacrucialmarketingissueformostbusinesspractitioners.Thepurposeofthisstudyistoexplorethefactorsinfluencingconsumers’stickinesstoabrandcommunityfromtheaspectsofbothbusinessandconsumer.ThesubjectsofthisstudyareconsumerswhohaveevervisitedanonlinebeautybrandcommunitiesonFacebookorInstagraminTaiwan.DatawerecollectedthroughonlinequestionnairesconductedonDo-SurveyWebsite.Afterexcludingnon-usabledata,thefinalsamplesizeofthisstudywas524,generatingaresponserateof94%.Thisstudyemployedstructuralequationmodeling(SEM)usingtheSPSS20.0andAMOS21.0tocarryouttherelevanttestingandvalidation.Theresultsindicatethatinformationqualityhaspositiveinfluencesonconsumers’stickinesstoabrandcommunity.Bothbrandcommunityidentificationandperceivedvaluearealsopositivelyrelatedtoconsumers’stickinesstoabrandcommunity.Moreover,stickinesstoabrandcommunityhaspositiveimpactsoncustomerloyalty.Theconsumerswhoarestickytoabrandcommunitywouldrepurchasemoreproductsandservicedofthebrandandgeneratepositiveword-of-mouthrecommendationsaswell
A Study on the Dynamic Police Scheduling System Using Crime Analysis Technology
No full text[[abstract]]隨著科技的發展，許多的研究可以運用資訊的方法來進行犯罪分析(CrimeAnalysis)，並搭配可視化的技術來了解犯罪熱點(hotspot)分布情形。使用Splunk的軟體進行資料彙整與圖表的繪製，並結合R語言來進階的探索與思考。除了利用過去犯罪的歷史資料來做分析的方法之外，也可以從警察基本職務中來做改善。巡邏方面，使用演算法來設計出適合的路徑規劃。臨檢方面，找尋出交通事故較高的路段，推薦重點臨檢路口。勤區查察方面，設計熱點分布表，了解每一個區域的熱度變化。現在台灣社會因為警察人數不充足，造成許多員警有過勞的問題產生，所以，希望根據犯罪分析的方法，製作出動態警務排班系統，隨著時間和空間變化來分配員警的人力，就能大大減輕警察們的壓力，使員警們的精神狀況變好，提升對處理事情的積極度，間接降低犯罪的發生率。本研究是透過美國舊金山犯罪資料和台灣的犯罪資料來進行各方面的分析與比較。[[abstract]]Followingbytheadvanceoftechnologyandtheinnovation,moreandmorestudiesusetheinformationmethodtoapproachcrimeanalysiswhenacrimeoccurs,andwiththevisualizationtechnologytounderstandthedistributionofhotspots.ThisthesisnotonlyusesSplunktoanalyzeandvisualizedata,butalsocombinesSplunkwithRlanguagetoexplorationandthinking.Inadditiontotheuseofpasthistoricalcrimedatatoanalyse,itcanimprovefromthebasicdutiesofthepolice.Forthepatrolissue,forexample,thisthesisalsoproposesthealgorithmtodesignrouteplan.Forthespotcheckissue,anotherpolicehardduty,thisstudysuggeststolocateahighertrafficaccidentroadsection.Forthehouseholdvisitissue,thisthesisdesignshotspotdistributiontable,andunderstandtheheatchangesineacharea.ForcurrentTaiwan,thenumberofpoliceisshort.Thepoliceoverworkhavecausedmanyproblemsofdeath,soitaccordingtodifferentaspectsoftheanalyticalmethodtosolvetheproblem.Thisthesisproposesadynamicpoliceschedulingsystem,itaccordingtotimeandspacetoallocatepolice,andthismethodcouldreducethepolicepressuretomakethespiritofthepolicebetterandimprovepositiveattitudeinworking.Moreover,theproposedsystemalsocouldreducetheincidenceofcrimeindirectly.Toevaluatetheproposedsystem,thisarticleadoptsthecrimedatasetsoftheUnitedStatesSanFranciscoandTaoyuantoanalyseandcomparise
A Study on the Performance of Promotion on Social Media
No full text[[abstract]]近年來寵物業的市場越來越大，導致許多競爭者的出現，市場競爭日益激烈，寵物業者為了能吸引更多的消費者，而舉辦不同促銷活動，提供各式各樣的優惠誘因，來提升消費者購買意願，廠商促銷活動首重於促為公司帶來的銷售金額與消費人數。故本研究針對不同的促銷模式對促銷成效影響作更進一步探討。本研究以實際消費者所發生的購買結果，來探討不同促銷模式與消費時段對促銷成效之影響，針對台北、台中、台南、高雄、屏東5個地區銷售情形作為分析樣本，分析資料為奧斯卡連鎖寵物商3個不同優惠階段的短期促銷活動的銷售資料。促銷成效會因地區位置和商圈型態而有所差異，因此本研究分別對奧斯卡寵物實體店面的5個分布地區作個別探討。本研究採用促銷模式3(折抵價值高、折抵價值低及和等值贈品)x2消費時段(假日時段與平日時段)實驗矩陣，以奧斯卡短期促銷活動期間消費者的消費結果界為研究樣本，並透過變異數分析等資料分析工具進行驗證實驗假說。經由分析實踐所得結果，本研究獲得下列結論：1.不同的促銷模式對每個地區的促銷成效有所差異2.消費時段的不同確實會影響促銷成效，且每個地區最有利的消費時段也有所不同。[[abstract]]Recently,petmarketismoreandmorepopularthatappearsmanycompetitors.Theincreasinglyintensecompetitiononthemarket,inordertoattractmoreconsumers,petindustriesorganizedifferenteventsandprovideallkindsofspecialofferstoincreaseconsumerspurchaseintention.Themostimportantthingsofcompanypromotionalcampaignaresalesamountandthenumberofconsumers,therefore,thisresearchwillfurtherdiscussthatdifferentpromotionmethodswillmakedifferenteffects.Thisresearchisactuallybasedonthepurchaseofconsumerstoinvestigateinfluenceaboutdifferentpromotionmethodsandpromotionperiods.InthelightofTaipei,Taichung,Tainan,Kaohsiung,andPingtungthesefivecitiessalesituationasanalysisofsampletoanalyzethreedistinctpreferentialstagesofshortpromotionalactivity.Therewillmakedifferentpromotionoutcomesbecauseoftheregionandthebusinessdistricttype.Accordingly,thisresearchisdiscussingeverybricksandmortarofOscarpetshopinthesefivecities.BebasedonconsumptionresultofconsumerasanalysisofsampleduringOscarshort-termpromotionalactivityandthroughanalysisofvarianceorotherdataanalysistoolstoconfirmhypothesis.Accordingtotheanalysis,thisresearchcaninfertheseconclusions：1.Differentpromotionmethodsmakedissimilarpromotionoutcomesineveryarea2.Differentpromotionperiodsactuallyaffectresultofpromotionanddifferentareasalsohavedifferentbeneficialperiods
Consumers Trust on C2C Electronic Commerce in Vietnam
No full text[[abstract]]電子商務是一個不斷演變的產業。先前的研究顯示，缺乏信任是阻礙網絡購物發展的重要因素，而資訊系統文獻普遍認為，信任在電子商務環境的建立以及維持消費者關係中扮演重要角色。研究人員現階段主要面臨的挑戰為如何找尋在消費者對商家（B2C）及消費者對消費者（C2C）兩種商業模式中產生信任的前置變數。儘管目前C2C模式比B2C模式更受歡迎，但主流趨勢往往側重於B2C電子商務領域，而不區分B2C和C2C電子商務。因此，C2C模式應被視為一獨立的研究領域，需要對其探討新的營運模式。本研究為越南電子商務發展提供理論基礎上的消費者信任綜合模型，並透過實證研究來評估此模型的預測能力。本研究樣本包含250位來自越南的受測者。研究數據使用SPSS24和SmartPLS3.0進行數據分析，並根據結果為實務界提供建議。[[abstract]]Electroniccommerce(e-commerce)isacontinuouslyevolvingphenomenon.Especially,sincepriorresearchesshowthatgenerallackoftrustine-commerceasasignificantfactcausesinhibitingonlinepurchases,theimportanceoftrustinbuildingandmaintainingconsumerrelationshipine-commerceenvironmentiswidelyacceptedintheInformationSystemsliterature.Akeychallengeforresearchersistoidentifyantecedentvariablesthatengenderconsumertrustine-commerceincludingbusiness-to-consumer(B2C)andconsumer-to-consumer(C2C).Eventhough,however,C2ChasbeenfoundtobemorepopularthanB2Ce-commercecounterpart,amainstreamtendstofocusonB2Ce-commerceareawithoutmakingadistinctionbetweenB2CandC2Ce-commerce.Therefore,C2Ce-commerceshouldbeillustratedtobeaseparateresearcharea,requiringnewoperationalmodels.Thisstudyaimedatproposingatheoretically-groundedintegrativemodelofconsumertrustone-commerceinVietnamandprovidingempiricalinvestigationandevidenceofthepredictivepoweroftheresearchmodel.Besidesthat,totalof250participantsfromVietnamarecollectedtocompletethesurveyitems.Finally,allthedatawillbetestedbyusingthetwocommonsoftwareSPSS24andSmartPLS3.0,thenbaseontheresultstooffertherecommendationforthemarket
An analysis of global Electric Vehicle industry — A Case study of Tesla in China
No full text[[abstract]]這篇論文根據2010-2016的電動汽車行業發展進行分析。在第一章中，本文闡述目前由於依賴消費石油，對環境造成的負面影響，接著簡要的分析了目標國家---中國的整體經濟背景，及汽車產業現狀。這一章同時也分析了汽車尾氣排放的主要危害，最後說明整體環境下對電動汽車的需要。在第二章中，作者分別分析了目前全球各國政府為了實現汽車減排的目標而對電動汽車行業的發展提供了全面的支持和鼓勵政策。第三章著重分析了電動汽車廠商Tesla在中國的市場運營狀況，隨後的第四章給予Tesla在中國市場的建議和長期發展計劃。這篇研究報告希望可以幫助大家更深度的了解有關電動汽車領域的資訊及Tesla在中國的發展。作者願意投入並幫助更多人關注電動汽車的未來並一同參與到電動汽車行業的發展中。[[abstract]]Thispaperconductedtheelectricautomotiveindustryresearchfrom2010-2016,inChapter1,thispaperpresentsanintroductionofenvironmentalimpactfromrelyingontheconsumptionofgasoline,thenbrieflyanalyzestheoverallenvironmentalbackground,automobileindustryinthetargetcountry,China.Thepaperillustratesillustratedtheprimarydetrimentofvehicleemissions,andclarifiestheneedforelectricvehicles.InChapter2,itevaluatesthecurrentelectricvehiclesindustryandincentiveplansandeffortsthatprovidedbygovernmentsworldwidetodecreaseemissionsfromautomobiles,andalsotakeaboutthegovernmentpolicyimplications.Chapter3conductsthemarketinganalysisofTeslainChina,followedbyChapter4outliningthefuturedevelopplansandrecommendationsforTeslainChina.TheresultsofthisstudyshouldhelpanyonethatisinterestedinthefieldofelectricvehiclesindustryandinrelationtoTeslainChina.Theauthoriswillinghelpmorepeopletounderstandthefutureofelectricvehiclesandtocontributestimulateelectricvehiclesintothepubli
The Impact of Trading Frequency on Market Performance : The Case of Taiwan Stock Exchange
No full text[[abstract]]本研究主要探討盤中撮合頻率改變後對於市場績效的影響。台灣證券交易所針對盤中撮合制度進行調整，使得撮合頻率逐漸提升。從最初的每20秒撮合一盤，至2014年12月29日將撮合時間縮短為5秒撮合一盤。透過市場流動性、波動性以及效率性來進行衡量，根據此三項指標來觀察市場績效是否會因為撮合頻率的改變有所影響。實證結果證實發現市場績效並未隨著撮合頻率增加使市場品質提升。整體市場流動性下降、波動性增加，效率性有下降。在撮合時間為5秒的期間中並未出現較好的市場績效，其撮合頻率越快反而有損市場績效的表現。[[abstract]]Inthisstudy,weexaminedempiricallytheimpactoftradingmechanismchangeandmarketperformance.TaiwanStockExchangeCorporation(TSEC)carriedoutthenewtradingmechanismrules,thenmadethemarketfrequencymuchfaster.OnDecember29,2014TSECdecidedtotransformoriginal20secondscallauctionattheintradayinto5secondscallauctionattheintraday.Marketperformanceincludingliquidity,volatilityandefficiency.Accordingtothesethreeindicatorstounderstandthemechanismchangeinmarketperformance.Empiricalresultsshowthatmarketperformanceisnotgettingbetterandbetterasmarketfrequencymuchfaster.Thenewtradingmechanismattheintradaycausesignificantdecreaseinliquidity,significantincreaseinvolatilityandsignificantdecreaseinefficiency.Theresultindicatethatthebetterperformanceneverhappenedat5secondscallauctionattheintraday.Marketfrequencymuchfasterdonotpromotemarketperformance
Issuing the Convertible Bonds, Earnings Management, and the Market Reaction
No full text[[abstract]]本文章以國內上市公司為樣本，研究在2008年至2015年之間臺灣上市公司發行可轉換公司債前後三季是否會進行盈餘管理，並探討可轉換公司債發行對其股價表現是否有顯著影響，以裁決性應計項目作為盈餘管理之替代變數，並使用平均數差異檢定來觀察發行前後各三季的變化，以及研究盈餘管理與股價表現之關係，最後觀察盈餘管理程度是否會對公司績效產生影響。實證結果顯示，發行可轉換公司債公司確實會在可轉債發行前後三季進行盈餘管理，而國內可轉換公司債發行效果與股價異常報酬率具有顯著負相關，再者，盈餘管理確實會使公司股價產生正向之累積異常報酬率，盈餘管理程度較高者會使公司在發行可轉換公司債前後三季之稅後淨利波動變大且使股價報酬率產生較為顯著的正報酬。[[abstract]]ThepurposeofthisstudyistoexaminewhethercompaniesengageearningsmanagementduringtheissuingperiodsofconvertiblebondsusingthedatathosearelistedonTaiwanStockExchange.Wealsoexaminetherelationshipbetweenissuingeffectofissuingconvertiblebondsandstockreturn.Discretionaryaccrualsaretobeadoptedtheproxiesofearningsmanagement.Anduset-testtoexaminethedifferencesofmeaninthethreequartersbeforeandaftertherelease,respectively.Theempiricalresultsindicatethesamplecompaniesdoconductearningsmanagementinthepostandexseasonsconvertiblebondsareissued.Thereisasignificantnegativerelationshipbetweenconvertiblebondsissuingeffectandstockabnormalreturn.Theearningsmanagementwouldindeedpositivelyaffectthecumulativeaverageabnormalreturnduringtheperiodsofissuingtheconvertiblebonds.Thelevelofearningsmanagementwouldmakeaninfluenceontheoperationalperformanceofcompanies.Thehigherlevelearningsmanagementcausesthebiggerfluctuationinnetincomeandthehighercumulativeaverageabnormalreturnduringtheperiodsofissuingtheconvertiblebonds