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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:	[Department of Accounting] Theses

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