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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86988

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86988

Title:	財務預測修正行為與市場過度反應關聯性之研究
Authors:	張仕奇
Contributors:	康榮寶宋定懿張仕奇
Keywords:	財務預測過度反應
Date:	1996
Issue Date:	2016-04-28 09:29:49 (UTC+8)
Abstract:	本研究主要在探討我國上市公司是否會利用自願性管理預測作為工具，俾進行股價操縱。由於我國財務預測體系中缺乏分析師的市場機制，管理當局在球員兼裁判的情況下，自願性預測的品質會不穩定，甚或會用它來操縱股價。其次我國股市中，散戶所佔比例甚高，散戶多為不知情的投資者，致會有追漲殺跌的現象，據此本研究亦擬探討自願性預測的公告，是否會產生股價過度反應的追漲殺跌現象。 This study aims to examine, whether the management would employ voluntary forecast as a tool to manipulate stock price. Especially, the voluntary forecast can be effective because the price would overreact to the announcement of a voluntary forecast. The observation of this study comes from two special characters of Taiwan stock market: (1) more than 90% of investors are considered to be noisy traders, and (2) the ownership structure is generally concentrated on one or few investors. The empirical findings of this study can be summarized as follows.
Description:	碩士國立政治大學會計學系 84353008
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002459
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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