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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87511
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87511


    Title: 盈餘可預測性與財務分析師之預測偏差性研究
    Earnings Predictability and Bias in Analysts` Forecasts
    Authors: 施岑佩
    Shih, Tsern-Pey
    Contributors: 吳安妮
    Anne Wu
    施岑佩
    Shih, Tsern-Pey
    Keywords: 分析師
    盈餘預測
    預測偏差性
    Analysts
    Forecast
    Bias
    Date: 1995
    Issue Date: 2016-04-28 14:47:24 (UTC+8)
    Abstract: 本研究藉由探討公司盈餘的可預測性與財務分析師預測偏差性的關係,俾瞭解財務分析師獲取私有資訊的動機與預測偏差性的關係,本研究並擬進一步探討,當財務分析師預測資訊成為已公開資訊之時,市場上之投資者對於財務分析師此策略性的預測偏差性行為,是否具有辨識性,並能進一步的在股價中加以反應調整。經由實證結果,本研究獲致如下的結論:
    Reference: 一、中文部份:
    1.林維衍,臺灣上市公司益餘預測:時間系列與公司預期之比較暨聯合效益分析,國立政治大學會計研究所未出版碩士論文,民國七十九年。
    2. 吳安妮,經理人員自願揭露盈餘預測資訊給外界之決定因素一實證研究,國主政治大學會計評論,民國八十年二月: 1-24 頁。
    3. 許秀賓,財務分析師盈餘預測相對準確性決定因素之實證研究,國主政治大學會計研究所未出版碩士論文,民國八十年。
    4. 張淑娟,盈餘預測準確度與公司特質關係之研究,國立政治大學會計研究所未出版碩士論文,民國八十年。
    5. 陳杰忠,臺灣上市公司股權結構與股票報酬率之研究,國立政治大學會計研究所未出版碩士論文,民國八十一年。
    6. 洪玉芬,財務分析師與統計模式盈餘預測準確性之比較一預測時點之實證研究,國立臺灣大學會計研究所未出版碩士論文,民國八十二年。
    7. 汪健全,臺灣地區影響財務分析師盈餘預估準確性因素之實證研究,國立臺灣大學商學研究所未出版碩士論文,民國八十二年。
    8. 黃玲俐,期中報告發佈後財務分析師修正盈餘預測之決定因素一實證研究,國立政治大學會計研究所未出版碩士論文,氏國八十年。
    9. 林煜宗、汪健全,財務分析師與管理當局盈餘預估準確性之比較,證券市場發展季刊,民國八十三年三月: 205-215 頁。
    10. 陳正妮`財務分析師盈餘預測修正決定因素之實證研究,國立政治大學會計研究所未出版碩士論文,民國八十三年。
    1 1.張慎,臺灣新土市股票超顏報酬及影響因素之實證研究,國立政治大學會計研究所未出版碩士論文,民國八十三年。
    12. 黃志傑,公司特性、市場因素與股價報酬中雜訊成份之實證分析,國立中正大學財務金融研究所未出版碩士論文,民國八十四年。
    13 . 顏月珠,商用統計學,三民書局,民國七十九年八月。
    14. 林翰儒、梁德馨, SAS應用程式之初等統計分析,松崗電腦圖書資料公司,民國八十三年十一月。
    15 . 近十年來我國經濟概況分析,主計月報,民國八十五年一月: 77-79 頁。

    二、外文部份:
    1.Abarbanell, J. 1991. Do Anaalysts Forecasts Incorporate Information in Prior
    Stock Price Change? Journal of Accounting and Economics: 147-165.
    2.Abarbanell, J., and V. Bernard. 1992. Tests of Analysts` Overreaction /
    Underreaction to Earnings Information as An Explanation for Anomalous
    Stock Price Behavior. Journal of Finance (July) : 1181-1207.
    3.Bhushan, R. 1989. Firm Characteristics and Analyst Following. Journal of
    Accounting and Economics 11 : 255-274.
    4.Bowennam, B., and R. O` connell. 1990. Linear Statistical Models-An
    Applied Approach.
    5.Brown, L., P. Griffin, R. Hagennan, and M. Zmijewski. 1987. An Evaluaation
    of Alternative Proxies for Market`s Assessment of Unexpected Earings.
    Journal of Accounting and Economics 9 : 159-193.
    6.Butler, K. c., and L.H.P. Lang. 1991. Evidence of Systematic Optimism and
    Pessimism. Journal of Accounting Research (Spring) : 150-156.
    7.Collins, D., S. P. Kothari, and 1. Rayburn. 1987. Film Size and Information
    Content of Prices. Journal of Accounting and Economics 9 : 111-138.
    8.Das, S., Carolyn Levine, and K. Sivaramakrishnan. 1995. Earnings
    Predictability and Bias in Analysts` Forecasts. Technical report, Carnegie
    Mellon University. Working Paper.
    9.Elgers, P., and D. Murray. 1992. Relative and complementary Performance of
    Analyst and Security Price Based Measures of Expected Earnings. Journal of
    Accounting and Economics 15 : 303-316.
    10.Francis, 1., and D. Philbrick. 1993. Analysts` Decisions as Products of
    Multi-Task Environment. Journal of Accounting Research: 216-230.
    I1.Fried, D., and D. Givoly. 1982. Financial Analysts` Forecasts of Earnings.
    Journal of Accounting and Economics 4 : 85-107.
    12.Kim, W. S., 1. W. Jae, and 1. C. Francis. 1988. Investment Performance of
    Corrunon Stocks in Relation to Insider Ownership. The Financial Review
    v23nl (February) : 53-63.
    13.KJ.ishnan, M., and K. SivaramakIishnan. 1993. A Theory of Analyst Forecast
    Bias. Technical report, Carnegie Mellon University. Working Paper.
    14.Kang, S., 1. 0` Brien, and K. Sivaramakrishnan. 1994.Analyst`s Interim
    Earnings Forecast: Evidence on the Forecasting Process. Journal of
    Accounting Research v3 2n 1 (Spring) : 103-112.
    15.Kross, W., B. Ro, and D. Schroeder. 1990. Earnings Expectations: The
    Analysts` information Advantage. The Accounting Review 65 : 1124-1131.
    16.Lys, T., and S. Sohn. 1990. The Association between Revisions of Financial
    Analysts` Earnings and Security Price Changes. Journal of Accounting and
    Economics (December) : 341-364.
    17.0`Brien, P. C. 1988. Analysts` Forecasts as Expectations. Journal of
    Accounting and Economics 10 : 53-83.
    18.0`Brien, P. C. 1988. Forecast Accuracy of Individual Analysts in Nine
    Industries. Journal of Accounting Research v28n2 (Autumn) : 286-304.
    19.5chipper, K. 1991 Conunentary on analysts` Forecasts. Accounting Horizons
    (December) : 105-121.
    Description: 碩士
    國立政治大學
    會計學系
    83353002
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002839
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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