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Title:	國際化、公司治理與自願性盈餘預測之關聯性 Internationalization, corporate governance, and voluntary management earnings forecasts
Authors:	賴璟昱
Contributors:	梁嘉紋賴璟昱
Keywords:	國際化公司治理自願性盈餘預測 internationalization corporate governance management earnings forecast
Date:	2010
Issue Date:	2011-09-29 16:39:00 (UTC+8)
Abstract:	本研究主要探討公司國際化程度及公司治理對管理當局自願性盈餘預測行為之影響，而本研究係以2009年公布之美國S&P 500公司作為研究對象，研究期間為2002年至2007 年。實證結果顯示：(1)企業國際化程度與管理當局揭露自願性盈餘預測之意願無顯著關聯性；(2)企業國際化程度越高，管理當局自願性盈餘預測之準確性越高；(3)企業國際化程度越高的情形下，公司治理之良窳與管理當局自願性盈餘預測間無顯著關聯性；(4)企業國際化程度越高，公司治理機制越良好，管理當局自願性盈餘預測準確性越高。 This study investigates the effects of internalization and corporate governance on voluntary management earnings forecasts. Based on a sample of 2009 S&P 500 companies spanning from 2002 and 2007, I do not find the issuance of voluntary management earnings forecasts to be related with the degree of internalization and the quality of corporate governance. However, the empirical results indicate that the accuracy of management earnings forecasts is positively associated with the degree of internalization and the quality of corporate governance.
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