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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/110777


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    題名: 強制性管理階層盈餘預測與董事會成員年齡的關聯
    The association between mandatory management earnings forecasts and board age
    作者: 江侑蓁
    貢獻者: 潘健民
    江侑蓁
    關鍵詞: 董事會成員年齡
    強制性盈餘預測
    盈餘預測準確度
    盈餘預測偏差
    Board age
    Mandatory management earnings forecasts
    Earnings forecast error
    Earnings forecast bias
    日期: 2017
    上傳時間: 2017-07-11 11:24:53 (UTC+8)
    摘要: 本研究以日本東京證券交易所上市公司為研究對象，探討董事會成員年齡與強制性盈餘預測之關聯性。本研究將董事會成員年齡區分為五種：董事長的年齡、董事會成員的平均年齡、董事會成員年齡的標準差、董事會成員最高年齡跟最低年齡的差距及董事長年齡是否高於董事會成員平均年齡，以測試其所發布盈餘預測準確度與盈餘預測偏差之關聯性。而實證結果發現董事長的年齡越大、董事會成員的平均年齡越大、董事長年齡高於董事會成員平均年齡時，所發布的盈餘預測準確度也就越高，且傾向較為保守的盈餘預測。而董事會成員年齡的標準差越大、董事會成員最高年齡與最低年齡差距越大時，所發布的盈餘預測準確度較低，且傾向較為樂觀的盈餘預測。
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    描述: 碩士
    國立政治大學
    會計學系
    104353008
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1043530081
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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