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    政大機構典藏 > 商學院 > 會計學系 > 會議論文 >  Item 140.119/115577
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115577


    Title: 美國ADR公司會計準則與財務分析師預測關聯性之研究
    Other Titles: The association of analysts’ forecasts and the accounting standards adopted by ADR companies
    Authors: 張清福
    林美花
    吳建宏
    Contributors: 會計學系
    Keywords: 分析師盈餘預測;美國存託憑證;會計準則
    Date: 2014
    Issue Date: 2018-01-16 17:29:09 (UTC+8)
    Abstract: 本論文探討在美國發行存託憑證的外國公司採用不同會計準則編製財務報表時,對分析師盈餘預測的影響。就分析師的預測誤差及預測離散度而言,研究結果發現採用國際會計準則及美國會計準則的公司較採用母國會計準則的公司為小,而採用國際會計準則及美國會計準則的公司二者間並無差別;但就分析師人數而言,採用美國會計準則的公司分析師人數較採用國際會計準則的公司多。而針對美國SEC 於2007 取消採國際會計準則的公司編製調節表的規定,本研究發現取消後分析師的預測誤差及預測離散度並未改變,但分析師人數顯著減少。
    Relation: 2014第六届海峡两岸会计学术研讨会分会场讨论论文摘要集 , 会议时间:2014-09-05
    Data Type: conference
    Appears in Collections:[會計學系] 會議論文

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