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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89624


    Title: 盈餘預測準確度與公司特質關係之研究
    Authors: 張淑娟
    Contributors: 吳安妮
    張淑娟
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:02:05 (UTC+8)
    Abstract: 台灣近年來之股市，仍停留在非理性階段。因此當務之急，即是教育投資者如何具備正確之投資理念，並能正確的閱讀公司之財務報表。吾人可由公司之財務資訊預測其未來之遠景，而要預測公司之遠景，最佳之參考資訊即為盈餘預測資訊。
    Reference: 一、中文部份
    1 .中華民國行政院主計處編印，民國七十六年，中華民國行業標準分類。
    2. 何培基編著，民國七十九年，商用統計學與SAS/PC應用，長諾圖書公司。
    3. 吳安妮著，民國七十四年，運輸業生產及生產函數之研究--以加工出口區儲運服務中心為例，中山大學企業管理研究所碩士論文。
    4. 吳安妮著，民國八十年，經理人員自願揭露盈餘預測資訊給外界之決定因素--實證研究，會計評論(二月) : 1-24。
    5. 倪安順譯，民國七十六年，SAS基礎與統計應用使用手冊，儒林圖書公司。
    6. 許宏隆著，民國七十五年，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。
    7. 徐惠慈著，民國七十五年，企業揭露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。
    8. 游萬淵著，民國七十八年，會計盈餘預測之準確性研究，政治大學會計研究所碩士論文。
    9. 陳建榮著，民國七十一年，台灣地區股票上市公司業續發表之內容及準確性之研究，台灣大學商學研究所碩士論文。
    10. 陳隆麒譯，民國七十七年，現代財務管理(第四版) ，華泰書局。
    11. 劉其昌著，民國七十九年，投資學。
    12. 顏月珠著，民國七十八年，統計學，三民書局。
    13. 財務會計準則公報第十六號—“財務預測編製要點"民國七十八年。
    14. 審計準則公報第十九號—“財務預測核閱要點"民國七十九年。

    二、英文部份
    1.Albrecht, W. S., O. Johnson, and L. Lookabill and D. Watson . 1977. A comparison of the accuracy of corporate and security analysts` forecasts of earnings : a comment. The Accounting Review (July): 736-740.
    2.Basi, B. A., K. J. Carey and R. D. Twark. 1976 . A comparison of the accuracy of corporate and security analysts` forecasts of earnings. The Accounting Review (April): 244-254.
    3.Berenson, M. L., D. M. Levine and M. Goldstein . 1983. Intermediate Statistical Methods and Applications--A Computer Package Approach. Prentice-Hall.
    4.Comiskey, E. E., C. W. Mulford and T. L. Porter . 1986. Forecast error, earnings variability and systematic risk: additional evidence. Journal of Business Finance & Accounting (Summer) : 257-265.
    5.Cox, C. T. 1985. Futher evidence on the representativeness of management earnings forecast. The Accounting Review (October) : 692-701.
    6.Ferris, K. R., and D. C. Hayes. 1977. Some evidence on the determinants of profit forecast accuracy in-the United Kingdom. The International Journal or Accounting: 27-36.
    7.Hagerman R. L. and W. Ruland. 1979. The accuracy of management forecasts and forecasts of simple alternative models. Journal of Economics and Business (Spring): 172-179.
    8. Imhoff, E. A. 1978. The representativeness of management earnings forecast. The Accounting Review (October) 836-850.
    9. Imhoff, E. A. 1980. A closer look at management forecasts . Management Accounting (May) :18-23.
    10.Jaggi, B. 1980. Futher evidence on the accuracy of management forecasts vis-a-vis analysts` forecasts. The Accounting Review (January) : 96-101.
    11.Jones, W. J. and C. R. Ward. 1986. Forecasts and projections for third-party use. Journal of Accountancy (ApriI):100-102.
    12.Mark, Y. T. 1989. The determinants of accuracy of management earnings forecasts: a New Zealand study. The International Journal of Accounting 267-280.
    13.Markwalder, A. S. 1974. A vote for profit forecasting. Management Accounting (December) : 23-25.
    14.McDonald. C. L. 1973. An empirical examination of the reliability of published predictions of futher earnings. The Accounting Review (July) : 502-510.
    15.Porter, G. A. 1982. Determinants of the accuracy of management forecasts of earnings. Review of Business and Economic Research (Spring) : 1-13.
    *16 . Spector, P. 1982. Research Design. London Sage Publication.
    17. Stewart, S. S. 1973. Research report on corporate forecasts. Financial Analysts Journal (January-February) : 77-85.
    18.Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research (Spring): 268-295.
    *為作者間接參考書目
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005067
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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