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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/61206
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/61206


    Title: Form 20-F調節表對分析師盈餘預測之影響
    The effect of Form 20-F reconcilations on analysts` earnings forecasts
    Authors: 吳建宏
    Contributors: 林美花
    吳建宏
    Keywords: Form 20-F
    分析師盈餘預測
    國際會計準則
    Date: 2012
    Issue Date: 2013-10-01 13:49:33 (UTC+8)
    Abstract: 本研究探討在美發行存託憑證之外國公司(ADR公司)採用不同會計準則編製財務報表,對於分析師盈餘預測之影響;以及美國證券交易委員會(SEC)於2007年11月15日免除採用國際會計準則之ADR公司編製Form 20-F調節表規定,對於分析師盈餘預測之影響。針對主題一實證結果顯示,相較於外國公司所屬國家之會計準則,國際會計準則(IFRS)與美國一般公認會計原則(US GAAP)在提供資訊能力上較佳,有助於分析師之盈餘預測;然而進一步的實證則顯示IFRS與US GAAP間在提供資訊能力上並無明顯差異。此外,研究發現當外國公司之所屬國家為法制力較高的國家時,較有助於分析師之盈餘預測。針對主題二實證結果,本研究實證結果支持SEC對於免除採IFRS公司編製Form 20-F調節表的預期,並未發現任何證據顯示SEC免除ADR公司編製Form 20-F調節表,對於分析師進行盈餘預測時會有資訊遺失(information loss)的現象,本文實證結果亦顯示對於分析師而言IFRS與US GAAP所編製的財務報表可以提供類似的資訊。
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    Description: 碩士
    國立政治大學
    會計研究所
    100353030
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353030
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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