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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89199


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    題名: 期中報告發佈後財務分析師修正盈餘預測之決定因素－實證研究
    作者: 黃玲俐
    貢獻者: 吳安妮
    黃玲俐
    關鍵詞: 盈餘預測
    期中報告
    財務分析師
    日期: 1993
    1992
    上傳時間: 2016-05-02 15:15:49 (UTC+8)
    摘要: 企業環境競爭之日趨白熱化及證券投資市場之蓬勃發展，使得「預測性資訊」於投資者之決策過程中，扮演著愈來愈顯重要的角色，尤其是兼具客觀性及正確性的分析師盈餘預測資訊更是如此。財務分析師成為證券市場之代言人，隱含著兩層意義：一為財務分析師將成為會計資訊的重要（直接）使用人；另一為投資人之投資績效將與財務分析師之預測績效息息相關，因而吾人有必要對財務分析師之決策過程及其產品（盈餘預測資訊）獲致更進一步的了解。
    參考文獻: 一、 中文部分
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    2. 許錦娟，管理當局盈餘預測在證券投資決策之有用性研究，國立政治大學會計研究所碩士論文，民國八十一年六月。
    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，國立政治大學會計研究所碩士論文，民國八十年七月。
    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碩士論文，民國八十年七月。
    5. 林維衍，台灣上市公司盈餘預測：時間序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碩士論文，民國七十九年六月。
    6. 王富中，期中財務報表預測盈餘之功能，國立政治大學會計研究所碩士論文，民國七十八年六月。
    7. 游萬淵，會計盈餘預測之準確性研究，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
    8. 徐春美，期中報表預測能力之研究，國立政治大學會計研究所未出版碩士論文，民國六十八年六月。
    9. 鄭丁旺著，中級會計學，上冊，台北：自行出版，民國七十九年八月四版。
    10. 賴源河，證券管理法官，台北：自行出版，民國七十八年四月初版。
    11. 顏月珠，商月統計學，三民書局，民國七十六年七月三版。
    12. SAS／BASIC套裝程式集中文手冊，教育部電子計算機中心編印，民國七十五年三月。
    13. 證券交易法，民國七十七年一月二十九日公告。


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    *:為作者間接參考
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004348
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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