政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30143

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30143

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30143

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30143

Title:	年報揭露程度與分析師盈餘預測關係之研究
Authors:	張窈菱
Contributors:	林美花張窈菱
Keywords:	年報揭露分析師盈餘預測預測誤差預測分歧性
Date:	2004
Issue Date:	2009-09-11 17:20:06 (UTC+8)
Abstract:	本文旨在檢視股東會年報之資訊揭露是否具有預測價值，分別以年報資訊數量及品質二者與分析師盈餘預測誤差及分歧程度之關係探討之。研究結果顯示，年報揭露之資訊數量與資訊品質愈高，分析師盈餘預測誤差愈低，足見我國年報內容有助於提升分析師預測準確度。就年報揭露程度與分析師盈餘預測分歧程度之關聯性而言，本研究發現，年報資訊揭露數量愈多，分析師預測分歧性愈低；然本研究並未能證實，年報資訊揭露品質與分析師預測分歧性具有顯著的反向關係。換言之，資訊數量與預測分歧性具有較強的負向關聯性，而資訊品質則否。前述研究結果顯示，公司增加年報揭露項目，有助於提升各分析師對未來盈餘預測的共識，然經考量揭露內容的品質之後，其對預測分歧性的影響則較不明顯。推論原因，可能係年報揭露內容不足，使得分析師進行預測時尚須蒐集額外資訊以為彌補，以致降低年報揭露對預測分歧性的影響。
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Description:	碩士國立政治大學會計研究所 91353006 93
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0091353006
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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