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Title:	分析師對企業投資總額的影響 Analysts’ Influence on Corporate Investments
Authors:	洪于珺 Hung, Yu Chun
Contributors:	潘健民 Pan, Chien Min 洪于珺 Hung, Yu Chun
Keywords:	資訊透明度分析師投資總額 Information Transparency Analysts Corporate Investments
Date:	2016
Issue Date:	2016-07-01 14:56:12 (UTC+8)
Abstract:	過去文獻指出，當企業之資訊透明度越高時，追隨企業的財務分析師越多，盈餘的預測偏誤、預測離散度越小；另外，當企業資訊透明度較高時，其管理階層也會因為外部人的監督而減少過度投資與投資不足等逆選擇的發生機會。故本研究欲探討分析師對於企業投資總額之關聯性，並且進一步探討分析師與企業過度投資及投資不足之關聯性。以2010年到2013年之台灣上市櫃公司做為樣本。實證結果發現，分析師是否追隨與企業投資總額沒有顯著之關聯性，而過度投資之公司其投資總額與分析師之預測錯誤率與離散度呈現正相關。
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Description:	碩士國立政治大學會計學系 103353043
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353043
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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