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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86980

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86980

Title:	上市公司經營績效變化與強制性財務預測修正之關連性研究 The relationship between revision of mandatory forecast and change in operating performance
Authors:	施清輝
Contributors:	康榮寶施清輝
Keywords:	上市公司經營績效
Date:	1997
Issue Date:	2016-04-28 09:29:31 (UTC+8)
Abstract:	本研究旨在探討我國新上市公司營運波動程度對財務預測修正之影響及經營績效指標與強制性財務預測修正之關連性。根據以往許多研究發現，管理當局常有隱惡揚善之心態，致上市公司財務預測迭有更新情事，且其頻率及次數不低，故本研究擬針對此現象，試圖反推出公司可能之真正業績，然而公司修正財務預測原因相當多，例如：匯率變動、公司發生重大災害、簽訂重大產銷契約等內外因素極多，本研究先對公司營運波動影響財務預測之行為先將以控制，再來檢測經營績效指標與強制性財務預測修正之關連性 This study aims to examine the rlationship between the revision of mandatory forecast and the change in operating peformance. This study contends that the forecast revision should significantly correlate with change in operating performance. No such study has investigated this issue in the past literature; thus, this is an important issus. This study selects samples from the period between June 30, 1991 and December 31, 1996.
Description:	碩士國立政治大學會計學系 85353011
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002135
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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