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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77019


    Title: 當代中國商管議題之整合研究-子計畫一：新中國會計準則對於分析師預測、資訊精確度、與新股折價之影響(III)
    Other Titles: On the association between IFRS-based CAS, analysts’ forecasts information precision and underpricing
    Authors: 金成隆
    Contributors: 會計學系
    Keywords: 分析師;IFRS;機制背景
    Date: 2013
    Issue Date: 2015-07-28 15:17:51 (UTC+8)
    Abstract: 中國自2007年起開始與國際財務會計趨同，開始實施IFRS(International Financial Reporting Standards, IFRS)基礎的中國會計準則(簡稱IFRS-based CAS)。本計劃書第一年則主要在探討簡稱IFRS-based CAS對於分析師影響。整體而言，本研究結果顯示，中國實施IFRS後，分析師報導人數增加，分析師預測準確性提高，但預測期間長度較短。而在機制背景較為發達或進步的地區，也會使得分析師報導人數增加，預測準確性提高，分析師較願意發佈長期的預測，然而IFRS和機制背景的交乘效果，只有分析師報導人數假說獲得支持，亦即IFRS-based CAS實施後，分析師報導人數增加的幅度，會隨著所處機制成熟度而增加。
    Relation: 計畫編號NSC100-2420-H004-003-MY3
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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