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    题名: 法人說明會資訊對供應鏈上下游公司分析師預測之影響-以我國半導體產業為例
    The effect from up-stream company`s conference call information on down-stream company`s analysts` forecast-an example from semi-conductor industry in Taiwan
    作者: 涂智翔
    贡献者: 金成隆
    涂智翔
    关键词: 半導體供應鏈
    法人說明會
    資訊移轉
    分析師盈餘預測
    文字探勘
    日期: 2011
    上传时间: 2012-10-30 11:43:22 (UTC+8)
    摘要: 法人說明會是公司傳遞內部訊息給外部使用者方法之一，透過法人說明會宣佈財務及非財務資訊，藉以消弭因資訊不對稱所產生之代理問題，亦為分析師作出盈餘預測參考依據之一。在半導體供應鏈中，其上、下游產業間關聯緊密，資訊具有垂直移轉效果，因此，本研究欲探討半導體供應鏈中，下游公司分析師參考上游關聯公司法人說明會資訊並作出盈餘預測調整之程度。
    本研究針對國內2005年至2011年半導體上市、櫃公司，進行法人說明會資訊與分析師盈餘預測修正之關聯性。實證結果發現，下游公司財務分析師會參考上游關聯公司召開法人說明會所宣佈之預測財務及非財務資料，並修正對公司之盈餘預測；且供應鏈中，上、下游關係越遠及國籍為外國之分析師，對上游關聯公司法人說明會資訊依賴程度越高，作出的盈餘預測調整幅度越大。
    參考文獻: 王正芬，1999，「台灣資訊電子產業版圖」，財訊出版社(初版)。
    利浩廷，2001，月營收宣告資訊移轉效果之研究－以資訊電子業為例，國立政治大學會計學系碩士論文。
    吳晉誠，2005，法人說明會與公司治理變數對分析師盈餘預測影響之研究，淡江大學會計學系碩士論文。
    金成隆、紀信義與林裕凱，2005，強制性財務預測與法人說明會關聯性之研究，管理學報，第二十二卷第5期：629-651。
    金成隆、林美鳳與梁嘉紋，2008，公司治理結構和法人說明會之關聯性研究，管理學報，第二十五卷第二期：221-243。
    許靜娟與徐聞天，1999，台灣半導體產業供應鏈管理之探討，資訊與電腦，第229期(8月號)。
    廖益興、陳彥綺與王貞靜，2011，年報資訊揭露與資訊不對稱：來自私有資訊交易之證據，經濟研究，第47卷第1期：45-96。
    鄭金龍，2002，台灣半導體供應鏈體系之探討，高雄第一科技大學碩士論文。
    鄭晃忠，半導體產業趨勢，電子資訊，第2 卷6 期。
    林雯瑜，1999， 關聯產業盈餘宣告之資訊移轉研究，國立中興大學會計學研究所未出版碩士論文。
    蔡雯旭，2007，公司治理與分析師評等之關聯性研究，天主教輔仁大學會計學系在職專班碩士論文。
    黃勝輝，2001，上市公司財務預測更新之資訊移轉效果研究，國立台灣大學財務金融學研究所碩士論文。


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    描述: 碩士
    國立政治大學
    會計研究所
    99353040
    100
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0099353040
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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