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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/84417


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/84417


    題名: 管理當局自願性盈餘預測揭露行為之研究－時點分析
    作者: 陳建樺
    貢獻者: 鄭丁旺
    劉啟群
    陳建樺
    日期: 1997
    上傳時間: 2016-04-14 13:57:51 (UTC+8)
    摘要: 本文旨在探討影響管理當局自願性盈餘預測揭露行為（時點）之因素。過去研究管理當局盈餘預測揭露之文獻，皆專注於有、無揭露或揭露次數之多寡。然而，揭露管理者盈餘預測資訊之邊際價值，將隨揭露次數之增加和揭露時點之延後而下降，故具強烈揭露意願之公司，不但會增加揭露次數，同時，更有誘因及早揭露其首次預測，因此，盈餘預測揭露意願愈強之公司，其首次盈餘預測愈可能於較早時點揭露。本文依據相關文獻之理論，建立八項可能影響管理當局盈餘預測揭露時點之假說，包括管理者盈餘預測之精確度、公司規模、舉債程度、獲利能力、盈餘變異性、勞力密集程度、上市類別、及管理者盈餘預測揭露時點之習性。
    This essay explores the timing of managers` voluntary earnings forecasts. Prior literature on management earnings forecasts mainly focused only on issues of (1) distinctive characteristics of disclosure and nondisclosure firms, (2) factors influencing managers` disclosure incentives, and (3) frequency of managers` disclosure. The main contribution of this paper is to establish the link between the factors, which are of great import to explain managers` willingness of voluntarily disclosing earnings forecasts, and timing of such disclosures. Our findings indicate that factors such as debt ratios, profitability, precision of forecasts, labor (or capital) intensity of firms are all highly related to managers` timing of voluntary forecasts. Our results still hold though possible confounding factors such as industry effects, year effects and many others are considered.
    描述: 博士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2002000648
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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