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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/67849
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/67849


    Title: 財務主管與簽證會計師間社會連結與公司迎合或擊敗財務分析師盈餘預測關聯性
    Social Ties between CFOs and Engagement Audit Partners and Meeting or Beating Analysts’ Forecasts
    Authors: 余友亭
    Contributors: 詹凌菁
    余友亭
    Keywords: 社會連結
    盈餘管理
    迎合或擊敗
    分析師預測
    Date: 2013
    Issue Date: 2014-07-29 16:01:49 (UTC+8)
    Abstract: 本研究探討財務主管和簽證會計師的社會連結與公司迎合或擊敗分析師盈餘預測的關聯。本研究採用教育背景衡量社會連結,針對台灣上市上櫃公司進行實證研究後發現,研究所階段的學校連結會增加公司迎合或擊敗分析師盈餘預測的頻率,但是大學階段的教育連結對於公司迎合或擊敗分析師盈餘預測有負向影響,而在職專班的學校連結則沒有顯著關聯。因此,研究結果顯示財務主管和簽證會計師的社會連結並沒有和公司進行盈餘管理以達到迎合或擊敗分析師盈餘預測有絕對相關。
    Reference: 一、中文部分

    廖秀梅與洪筱雯,2010,非審計服務、會計師任期與審計品質,當代會計,第十一卷,第二期:151-178。
    蘇裕惠,2005,會計師任期與審計品質,當代會計,第六卷,第二期:187-220。

    二、英文部分

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    Description: 碩士
    國立政治大學
    會計研究所
    101353010
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101353010
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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