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| Title: | 財務分析師預測修正之行為研究
Factors affecting the revision of financial analysts`forecast |
| Authors: | 周佩冠
Chou, Pei Kuan |
| Contributors: | 吳安妮
Wu, Anne
周佩冠
Chou, Pei Kuan |
| Keywords: | 預測修正 |
| Date: | 1995 |
| Issue Date: | 2016-04-28 14:47:20 (UTC+8) |
| Abstract: | 隨著企業環境競爭日趨白熱化及證券市場之蓬勃發展，使得預測性資訊，尤其是分析師盈餘預測資訊，在投資者之決策過程中，扮演著愈來愈重要的角色。因此本論文欲探討財務分析師修正預測的過程中，所考慮的因素有哪些及其相對重要性，以對分析師修正預測之決策過程有更深入的了解。本論文基於過去文獻及訪談實務界之結果，衍生出三個探究性問題︰ |
| Reference: | 壹、中文部份
一、書籍雜誌
l 李金泉， SAS/PC 應用手冊一多變量應用統計與研究分析實務，台北市，松崗電腦圖書資料公司，民國八十三年。
2. 林翰儒、梁德馨， SAS 應用程式之初等統計分析，台北市，松崗電腦圖書資料公司，民國八十三年。
3 財團法人中華民國證券暨期貨市場發展基金會，中華民國證券市場，台北市，中華民國證券暨期貨發展基金會，民國八十三年。
4. 楊國樞等，社會及行為科學研究法，台北市，東華書局，民國八十三年。
5. 謝釗平、周昆，投資銀行，台北市，華泰銀行，民國八十五年。
二、期刊論文
1.吳安妮，經理人員白願揭露盈餘預測資訊給外界之決定因素一實證研究，台北市，會計評論，民國八十年二月第25 期1-24 頁。
2. __________，台灣經理人員主動揭露盈餘預測資訊內涵之實證研究，台北市，會計評論，民國八十二年第27 期: 76-106 頁。
3 林煜宗、汪健全，財務分析師與管理當局盈餘預估準確性之比較，台北市，證券市場發展季刊，民國八十三年第22 期: 205-215 頁。
4 施禔盈，辯論財務預測資訊公開相關措施之成效，台北市，會計研究月刊，民國八十三年第102 期: 25-31 頁。
5 許秀賓，財務分析師盈餘預測優越性決定因素一實證研究，台北市，會計評論，民國八十二年第27 期137-158 頁。
6. 詹靜秋，我國財務預測公開制度之簡介，台北市，證券管理，民國八十二年1 1 卷第8 期: 36-43 頁。
三、未出版學位論文
1 林靜香，我國財務預測公告資訊內涵之研究，國立政治大學會計研究所未出版碩士論文，民國八十三年。
2 陳正妮，財務分析師盈餘預測修正決定因素之實證研究，國立政治大學會計研究所未出版碩士論文，民國八十三年。
* 3. 湯鐵漢，工作相關因素、角色特性與領導型態對會計人員工作壓力影響之研究，國立政治大學會計研究所未出版碩士論文，民國八十一年。
4 黃玲俐，期中報告發布後對財務分析師修正盈餘預測之決定因素-實證研究，國立政治大學會計研究所未出版碩士論文，民國八十二年。
5 熊士愛，財務預測實用性之研究，國立政治大學會計研究所未出版碩士論文，民國八十三年。
二、外文部份
l.Abdel-Khalik, A, R" and J, Espejo, 1987, Expections Data and the
Predictive Value of Interim Reporting , Journal of Accounting
Research (Spring): 1-13,
2,Ajinkya, B, B" R, K, Atiase, and M, J. Gift, 1991, Volume of Trading
and the Dispersion in Financial Analysts` Earnings Forecasts. The
Accounting Review ( April) : 389-401,
* 3.Ackert, L. F" and W, C, Hunter, 1994, Rational Expectations and
the Dynamic Adjustment of Security Analysts` Forecasts to New
Information. The Journal of Financial Research ( Fall) : 387-401.
4,Brown, L. D " R, L. Hagerman, P. A. Griffin, and M. E, Zmijewski.
1987. Security Analyst Superiority Relative to Univariate Time Series
Models in Forecasting Quarterly Earnings. Journal of
Accounting and Eco/1omics(1987) : 61-87.
5,Biddle, G. C.,and W, E. Ricks, 1988. Analyst Forecast Errors and
Stock Price Behavior Near the Earnings Announcement Dates of
LIFO Adapters. Journal of Accounting Research( Autumn): 169-194.
* 6.Ebert, R.J., and T. E. Kruse . 1978, Bootstrapping the Security
Analyst. Journal of Applied Psychology ( 1978) : 110-119.
7.Forbes, W. P. and L. C. L. Skerratt . 1992. Analysts` Forecast
Revisions and Stock Price Movements. Journal of Businesss
Finance and Accounting ( June) : 555-569.
8 .Francis, J. and D. Philbrick. 1993.Analysts` Decisions as Products of
a Multi-Task Environment. Journal of Accounting Research
( Autumn) : 216-230.
9.Givoly, D. and J. Lakonishok. 1979. The Information Content of
Financial Analysts` Forecasts of Earnings. Journal of Accounting
and Economics (1979): 165-185.
* 10.Healy, P. M. 1985. The Effect of Bonus Schemes on Accounting
Decisions. Journal of Accounting and Economics ( 1985) : 85-107.
11.Hassel, J. M. and R. H.Jennings. 1986. Relative Forecast Accuracy
and the Timing of Earnings Forecast Announcements. The
Accounting Review ( January) : 58-75 .
12.______________________ ,and D.Lasser. 1988.Management
Earnings Forecasts Their Usefulness as a Source of Firm-Specific
Information to Security Analysts. The Journal of Financial
Research ( Winter) : 303-319.
* 13.Hunter, J.E., and T. D. Coggin . 1988. Analyst Judgement: The
Efficient Market Hypothesis versus a Psychological Theory of
Human Judgement. Organizational Behavio and Human Decision
Processes ( 1988) : 284-302.
14 .Jennings, R. 1987. Unsystematic Security Price Movements,
Management Earnings Forecasts, and Revisions in Consensus
Analyst Earnings Forecasts . Journal of Accounting Research
(Spring) : 90-110.
15.Jaggi, B . and A. Sannella . 1995. The Association Between the
Accuracy of Management Earnings Forecasts and Discretionary
Accounting Changes. Journal of Accounting, Auditing and Finance
( 1995) : 1-21.
16.Kim, K., and D. Schroeder. Analysts Use of Managerial Bonus
Incentives in Forecasting Earnings . Journal of Accounting and
Economics ( May) : 3-24.
* 17.Mear, R. and M . Firth . 1987 . Cue Usage and Self-Insight of
Financial Analysts. The Accounting Review ( January) : 176-182.
* 18. and . 1990 . A Parsimonious Description of
Individual Differencas in Financial Analyst Judgement," Journal of
Accounting, Auditing and Finance ( Fall) : 50] -520.
19.McNichoals, M. 1989. Evidence of Informational Asymmetries
from Management Earnungs Forecasts and Stock Returns. The
Acco unting Review (January) : 1-27.
20 .Mendenhall, R. 1991. Evidence on the Possible Underweighting of
Earnings-Related Information. Journal of Accounting Research
(Spring) : 170-179.
* 21.Schipper, K . 199]. Commentary on Analysts` Forecasts. Accounting
Hori::on (December) : 105-121.
22.Williams, P ., G. Moyes, and K. Park. 1994. Factors Affecting
Financial Analyst Forecast Revisions. Working paper (1994) . |
| Description: | 碩士
國立政治大學
會計學系
83353001 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#B2002002837 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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