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    题名: 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
    作者: 黃靖喬
    Huang, Ching-Chiao
    贡献者: 金成隆
    Chin, Chen-Lung
    黃靖喬
    Huang, Ching-Chiao
    关键词: 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
    日期: 2020
    上传时间: 2020-09-02 11:41:46 (UTC+8)
    摘要: 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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    描述: 碩士
    國立政治大學
    會計學系
    107353036
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0107353036
    数据类型: thesis
    DOI: 10.6814/NCCU202001202
    显示于类别:[會計學系] 學位論文

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