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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87497

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87497

Title:	自願性揭露下管理當局盈餘預測準確度決定因素之研究 Determinants of Accuracy of Discretionary Management Forecasts of Earnings
Authors:	張希恭 Chang, Peter
Contributors:	康榮寶黃敏助 Kang, Jung-Pao 張希恭 Chang, Peter
Keywords:	自願性揭露盈餘預測準確度 Discretionary disclosure Earnings Forecasts Accuracy
Date:	1995
Issue Date:	2016-04-28 14:46:52 (UTC+8)
Abstract:	本研究係探討在自願性揭露的情況下，公司盈餘預測準確度會受那些因素的影響？對國內外相關文獻及我國股市資訊環境進行探討後，提出預測期間長短、公司規模大小、盈餘變異性、市場風險、行業別、上市期間長短、自有資本比、綜合槓桿效果、揭露次數多寡、公告媒體別、揭露後累積異常報酬、上市類別、高估低估、預測階段以及年度別等可能影響準確度之因素，利用迴歸分析，以橫斷面(cross-sectional design)之設計方法，來探討各自變數與因變數（盈餘預測準確度）間之關係。
Description:	碩士國立政治大學會計學系 83353029
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002825
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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