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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/67853
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/67853


    Title: 管理當局能力與分析師盈餘預測之關聯性
    The Relationship between Managerial Ability
    Authors: 張祐瑄
    Contributors: 金成隆
    張祐瑄
    Keywords: 管理當局能力
    分析師追隨人數
    分析師預測精確度
    分析師預測離散程度
    Date: 2013
    Issue Date: 2014-07-29 16:02:25 (UTC+8)
    Abstract: 本研究以我國2000至2012年的上市櫃公司為研究對象,探討管理當局能力與分析師盈餘預測行為的關係,預測行為迴歸模型以分析師追蹤人數、分析師盈餘預測準確性及預測離散度三種特性進行分析。本研究預期,當管理當局能力好,分析師相信該公司將提供可靠性之財務報導,故其追蹤意願提高,且分析師盈餘預測結果將愈接近實際值,彼此間之預測亦趨於一致。
    研究結果發現,管理當局能力與分析師追蹤人數、盈餘預測精確度皆呈現顯著正相關,與預測離散程度則為負相關,代表經理人能力較佳,分析師對該公司之追蹤意願較高,且盈餘預測誤差與預測離散度較低。本研究藉此結果推論,管理當局能力愈佳之企業,經理人越會提供品質良好、具可靠性的財務報導,故分析師將愈信賴該公司所提供之資訊,並可幫助分析師做出更精準之盈餘預測,並降低彼此間之預測誤差。
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    Description: 碩士
    國立政治大學
    會計研究所
    101353051
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101353051
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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