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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/86549
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86549


    Title: 強制性財務預測與分析師財務預測差異性研究
    Authors: 蔡永元
    Contributors: 郭弘卿
    蔡永元
    Keywords: 分析師財務預測
    公司特質
    強制性財務預測
    Date: 1998
    Issue Date: 2016-04-27 14:05:04 (UTC+8)
    Abstract: 本研究是透過盈餘管理及預測更新與否、公司管理當局的持股比率、負債比例、公司規模、市場風險、公司成長力、盈餘變異程度等因素,探討民國八十一年至八十六年間國內149上市公司,強制性盈餘預測與分析師盈餘預測精確度與公司特質的關聯性。
    above
    Reference: 周淑貞,「管理當局持股比率與管理當局盈餘預測準確度、盈餘管理關係之實證研究」,政治大學會計研究所碩士論文,民國八十五年。
    官心怡,「台灣經理人員主動揭露盈餘預測資訊內涵之實證研究」,會計評論第27期,民國八十二年四月,頁76-107。
    徐惠慈,「企業揭露盈餘預測資訊與會計師核閱之可行性研究」,東吳大學會計研究所碩士論文,民國七十五年六月。
    康榮寶,「財務預測資訊與會計規範體系」,會計研究月刊119期,民國八十四年:頁60-69。
    康榮寶,「財務預測規範應從長計議」,會計研究月刊125期,民國八十五年:頁20-30。
    張希恭,「自願性揭露下管理當局盈餘預測準確度決定因素之研究」,政治大學會計研究所碩士論文,民國八十五年六月。
    張淑娟,「盈餘預測準確度與公司特質關係之研究」,政治大學會計研究所碩士論文,民國八十年七月。
    許宏隆,「上市公司財務預測正確性之研究」,政治大學企業管理研究所碩士論文,民國七十五年。
    許錦娟,「管理當局盈餘預測在證券投資決策之有用性研究」,政治大學會計研究所碩士論文,民國八十一年。
    曾國禓,「上市後業績衰退與盈餘管理關係之研究」,政治大學會計研究所碩士論文,民國八十四年。
    郭伯彊,「強制性財務預測修正決策與盈餘管理關係之研究」,政治大學會計研究所碩士論文,民國八十五年六月。
    黃仁安,「自願性揭露下財務預測準確性之比較研究」,東吳大學會計研究所碩士論文,民國八十四年。
    黃俊英,多變量分析,民國八十四年六月五版。
    楊碧雲,「強制揭露下影響財務預測準確度因素之研究」,東吳大學會計研究所碩士論文,民國八十三年六月。
    葉美玲,「影響管理當局與分析師盈餘預測相對準確性之因素」,中正大學會計研究所碩士論文,民國八十六年六月。
    廖仲協,「強制性財務預測、盈餘管理及股票投資報酬之實證研究」,政治大學會計研究所碩士論文,民國八十四年七月。
    顏月珠,商用統計學,民國八十四年。
    二、英文部分
    Ajinkya, B. B.and Gift, M. J. 1984, "Corporate Managements" Earnings Forecasts and Symmetrical Adjustments of Market Expectations", Journal of Accounting Research, Autumn, pp.425-444.
    Bhushan, R., 1989, "Firm Characteristics and Analyst Following", Journal of Accounting & Economics, July, pp. 255-274.
    Cottle, S., R., Murray and F. Black., 1988, Graham and Dodd"s Security 5th, McGraw Hill Inc..
    Ferris, K. R., and D. C. Hayes, 1977, "Some Evidence on Determinants of Profits Forecasts Accuracy in the United Kingdom", The International Journal of Accounting Education and Research(spring), pp. 27-36.
    Firth, M. and A. Smith, 1992, "The Accuracy of Profits Forecasts in Initial Public Offering Prospectuses", Accounting and Business Research, pp. 239-247.
    Jaggi, B., 1980, "Further Evidence on the Accuracy of Management Forecasts vis-a-vis Analysts" Forecasts", The Accounting Review, Jan., pp. 96-101.
    Hagerman, Robert L. and Ruland, William, 1979, "The Accuracy of Management Forecasts and Forecasts of Simple Alternative Models", Journal of Accounting & Business, Spring/Summer, pp. 172-179.
    Kross, W., B. Ro, and D. Schroeder. 1990, "Earnings Expectations: The Analysts" Information Advantage", The Accounting Review 65, pp. 1124-1131.
    Mak, Y. T. 1989 "The Determinants of Accuracy of Management Earnings Forecasts: a New Zealand Study", The International Journal of Accounting, pp. 267-280.
    Penman, Stephen H. 1980, "An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts.", Journal of Accounting Research, Spring pp. 132-160.
    Porter, G. A. 1982, "Determinants of Accuracy of Management Forecasts of Earnings", Review of Business and Economic Research, Spring, pp. 1-13.
    Ruland, W., S. Tung, and N. E.George, 1990, "Factor Associated with the Disclosure of Managers" Forecasts", The Accounting Review, pp.710-721.
    Schreuder, H. and J. Klaassen, 1984, "Confidential Revenue and Profit Forecasts by Management and Financial Analysts: Evidence from the Netherlands", The Accounting Review, Jan., pp. 64-77.
    Warfield, D., J., Wild, and L. Wild. 1995, "Managerial Ownership, Accounting Choices, and Informativness of Earnings", Journal of Accounting & Economics, Sep. pp. 61-91.
    Waymire, G., 1986, "Additional Evidence on the Accuracy of Analyst Forecasts Before and After Voluntary Management Earnings Forecasts", The Accounting Review, Jan., pp. 129-142.
    Description: 碩士
    國立政治大學
    會計學系
    86353004
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002001600
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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