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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/88324

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88324

Title:	強制性財務預測、盈餘操縱及股票投資報酬之實證研究 A Research of Required Financial Forcast、Earning Manipulation and Factors Affecting Its Stock Return
Authors:	廖仲協 Liao, Chung Hsieh
Contributors:	蘇瓜藤 Robert SU 廖仲協 Liao, Chung Hsieh
Keywords:	強制性財務預測盈餘操縱預測更新資訊成本天真模型 Required Financial forcast Earning Manipulation Forcast update Information Cost Naive Model
Date:	1994
Issue Date:	2016-04-29 15:29:26 (UTC+8)
Abstract:	「強制性財務預測」不但規範在何種情況下須發布財務預測，同時也規範在何種狀況下須作財務預測更新。不論第一次預測或更新均需經會計師核閱。因此，「強制性財務預測」比自願性揭露要審慎得多，但其資訊成本也高。盈餘預測的準確性為其是否有用的先決條件。一個高成本的規範，如其所產生資訊的準確性不高，則其必要性便存疑。本研究首先對此一問題加以探討。實證結果顯示，「強制性財務預測」規範下的第一次盈餘預測和「天真模型」(Naive Model)下的盈餘預測比較，其準確性較高。由此可推論「強制性財務預測規範」對盈餘預測資訊約有用性應有助益。
Description:	碩士國立政治大學會計學系 82353001
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003418
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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