| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 98 === With the severe change of global climate, countries in the world not only actively promote the renewable sources of energy and energy conservation, but also put the relevant industries into development of energy saving and carbon reduction as well as lower greenhouse gas emission. This tendency makes the stock price of green power companies go up in recent years. This research is focusing on the features of non-accounting information in order to prove "international crude oil prices" is the determined factor to green power industry and to study the development and empirical analysis of evaluation model. Basically, it will take the Ohlson(1995) model as foundation and take in the optional evaluation model to demonstrate the effect of policy transition. To tie in the development of theory model, we will use two major domestic green energy industries, solar energy and LED, to be the samples of empirical studies. The result is “The international crude oil price and stock assessment of green energy industry value relevant”. Further more, significant investments were affected more than those minor investments. However, during the 2008 financial crisis, this relationship was not existed.
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