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    题名: 顏質對分析師領先度、大膽程度的影響
    Is beauty a leader and bolder analyst?
    作者: 余楚冰
    Yu，Chu-Bing
    贡献者: 金成隆
    Chin, Chen-Lung
    余楚冰
    Yu，Chu-Bing
    关键词: 顏質
    領先
    大膽
    分析師
    Beauty
    Leading degree
    Boldness
    Analysts
    日期: 2020
    上传时间: 2020-08-03 17:29:16 (UTC+8)
    摘要: 本研究主要研究顏質是否會對分析師領先大膽產生影響。由於會計師的個人特徵對於會計師的預測行為有很大影響，本人認為顏質越高的分析師預測報告值可能越為大膽並且預測報告時更為領先。本文以大陸 2010 至 2019 十年的所有分析師數據作為樣本，實證考察了分析師顏質對分析師預測發佈領先程度及大膽程度的影響，實證結果表明：第一，顏質愈高的分析師越可能成為領先分析師，與本文預期一致。第二，顏質與分析師大膽程度之間是正相關，即分析師顏質愈高，盈餘預測越大膽。
    The objective of this thesis is to examine the association between is study beauty and lead analysts and bold analysts. In this hypothesize that good-looking analysts are more likely to be a lead analysts and bold analysts. Using a sample of analysts in China during 2010-2019, my empirical results can be summarized as follows. First, I find that good-looking analysts are more likely to be lead analysts, relative to other counterparts, consistent with my hypothesis. Second, there is a positive correlation between the beauty and the bold of the analyst, indicating that the good-looking analysts are more likely to be a bolder.
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    描述: 碩士
    國立政治大學
    會計學系
    107353047
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107353047
    数据类型: thesis
    DOI: 10.6814/NCCU202000983
    显示于类别:[會計學系] 學位論文

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