政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/98777

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/98777

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題名:	Voluntary Accounting Changes and Analyst Following
作者:	諶家蘭 Huang, Tzu-Ling;Wang, Tawei;Seng, Jia-Lang
貢獻者:	會計系
關鍵詞:	Accounting choice heterogeneity;Analyst following;Voluntary accounting changes
日期:	2015
上傳時間:	2016-07-07 16:13:44 (UTC+8)
摘要:	Purpose– This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following. Design/methodology/approach– A sample of firms was collected with VACs in the period from 1994 to 2008 and their major competitors, as well as industry benchmarking firms without accounting changes. The authors then investigated how VACs affect analysts’ following decisions given accounting choice heterogeneity. Findings– The findings demonstrate that VAC is negatively associated with analysts’ following decisions. Such association becomes stronger after taking into account accounting choice heterogeneity before and after VACs. Originality/value– This study contributes to the literature in the economic consequences of VACs and suggests that analysts presumably are able to comprehend the differences in accounting choices. However, the additional level of effort and the concern of manipulation may affect analysts’ behavior. This study documents whether VAC results in different accounting choices from the firm’s major competitors or industry benchmarking firms.
關聯:	International Journal of Accounting and Information Management (SCOPUS, British Library, Cabell`s Directory, EBSCO, PROQUEST, RePEc, OCLC), 23(1), 2-15
資料類型:	article
DOI 連結:	http://dx.doi.org/10.1108/IJAIM-03-2014-0018
DOI:	10.1108/IJAIM-03-2014-0018
顯示於類別:	[會計學系] 期刊論文

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