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| Title: | 分析師盈餘預測準確性之比較： 聯合發布與單獨發布
Analyst Earnings Forecast Accuracy: Comparing Group Forecasts and Individual Forecasts |
| Authors: | 黃靖喬
Huang, Ching-Chiao |
| Contributors: | 金成隆
Chin, Chen-Lung
黃靖喬
Huang, Ching-Chiao |
| Keywords: | 團隊分析師
明星分析師
盈餘預測
準確度
Groups analysts
Star analysts
Earnings forecasts
Forecast accuracy |
| Date: | 2020 |
| Issue Date: | 2020-09-02 11:41:46 (UTC+8) |
| Abstract: | 研究以2010 至2019 年中國國泰安資料庫為樣本，研究明星分析師對於盈餘預測是否有較優良的表現；團體分析師聯合發布與個人分析師單獨發布與準確度之間的關聯，以及團隊成員間有無明星分析師成員對於盈餘預測準確度之影響。研究結果發現，明星分析師較非明星分析師能發佈較佳的盈餘預測結果，與預測準確度呈現顯著正向關係，與預期結果相符；分析師聯合發布盈餘預測較個人單獨發布準確，與準確度呈現顯著正向關係，與預期結果相符合；而當群體分析師中有明星分析師的組合模式時，預測品質會相對較優良。
The objective of this thesis is to investigate whether star analysts have better performance in making earnings forecasts than non-star analysts, groups of sell-side analysts have better performance in making earnings forecasts than individual analysts and groups analysts that include star analysts have better performance or not. Using data from China Stock Market & Accounting Research Database (CSMAR) in 2010-2019, I find that, consistent with my predictions, star analysts outperform non-star analysts, teamwork in making earnings forecasts is better than individuals, and groups analysts that include star analysts have better performance than those without star analysts. |
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| Description: | 碩士
國立政治大學
會計學系
107353036 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353036 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202001202 |
| Appears in Collections: | [會計學系] 學位論文
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