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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。
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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:	[Department of Accounting] Theses

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