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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89194
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89194


    Title: 盈餘預測準確性之比較及決定性因素之實證研究--神經網路模型之應用
    Authors: 洪振富
    HONG, ZHEN-FU
    Contributors: 吳安妮
    LU, AN-NI
    洪振富
    HONG, ZHEN-FU
    Keywords: 神經網路
    盈餘預測
    會計
    Date: 1993
    1992
    Issue Date: 2016-05-02 15:15:39 (UTC+8)
    Abstract: 本研究之目的在嘗試將神經網路模型應用於會計盈餘預測。盈餘預測資訊可用來評估公司之獲利能力及真正價值,若能找出相當準確的盈餘預測模型,將有助於管理當局及投資大眾從事各種投資及理財決策。過去許多研究試圖以各種計量方法來找出較準確的盈餘預測模型,然因種種模型及統計上之限制,都未能獲致良好的結果。
    Reference: 一、中文部分
    1 王鵲翔,以平行分散處理模式建立股市預測知識庫,國立臺灣大學商學研究所未出版碩士論文,民國七十九年
    2 白晉榮,股價預測:專家系統給例學習法之研究,國立政治大學企業管理研究所未出版碩士論文,民國七十八年
    3. 李順成譯,計量經濟學理論與應用(上,下冊) ,曉園出版社,民國七十八年
    4. 林和譯,混沌:不測風雲的背後,天下文化出版,民國八十年
    5. 林維婿,台灣上市公司盈餘預測:時間數列與公司預期之比較暨聯合效益分析,國立政治大學會計研究所未出版碩士論文,民國七十九年
    6. 胡玉城,暢談類神經網路,倚天資訊公司,民國八十一年
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    8. 黃聰明,自動化知識擷取--神經網路於稅務查核之應用,國立臺灣大學商學研究所未出版碩士論文,民國八十一年。
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    11 陳燕慶及鹿浩,神經網路理論及其在控制工程中的應用,儒林圖書公司,民國八十一年
    12 徐春美,期中報表預測能力之研究,國立政治大學會計研究所未出版碩士論文,民國六十七年
    13.游萬淵,會計盈餘預測之準確性研究,國立政治大學會計研究所未出版碩士論文,民國七十八年
    14.楊建民、張碧環、司怡平及蘇佩芬,在微平行電腦上發展類神經網路演算法以預測台灣股市行為,國科會研究計畫報告(NSC 81-0301 -H 000 4-18 ) 。
    15.靳蕃、範俊波及譚永東,神經網路與神經計算機原理‧應用,民國八十一年。
    16.鄭素鄉,我國上市公司季盈餘時間數列特性之研究,國立政治大學會計研究所未出版碩士論文,民國七十八年。
    17.盧炳勳及曹登發合譯,類神經網理論與應用,全華科技圖書公司,民國八十一年。
    二、英文部分
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    6. Brown, L.D. and Rozeff , M.S., Univariate Time-Series Models of Quarterly Accounting Earnings Per Share: A Proposed Model, Journal of Accounting Research, 1977, Vol. 15,179- 189.
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    8. California Scientific Software, BrainMaker User`s Guide and Reference Manual, California Scientific Software, 1990.
    9. Caudill Maureen, The View form Now, AI Expert, June 1992, p24-31
    10. Caudill Maureen and Charles Butler, Naturally Intelligent Systems, The MIT Press, 1990.
    11 Crooks Ted, Care and Feeding of Neural Networks, AI Expert, July 1992, pp. 36-41
    12 Cybenko, G., Continuous Valued Neural Networks with Two Hidden Layers Are Sufficient, Technical Report, 1988, Department of Computer Science, Tufts University.
    13. Dopuch, N. and Watts, R., "Using Time-Series Models to Assess the Significance of Accounting Changes, Journal of Accounting Research , 1972,Vol. 10, pp. 180-194.
    14. Fant, L. Franklin and Pamela K. Coats, A Neural Network Approach to Forecasting Finacial Distress, The Journal of Business Forecasting ,Winter 1991 -92, pp. 9- 12
    15. Foster, G., Quarterly Accounting Data; Times-Series Properties and Predictive-Ability results, The Accounting Review, 1977, Vol. 52, pp . 1-21
    16. Gorman, R.P. and T.J. Sejnowski, Learned Classification of Sonar Targets Using a Massively-Parallel Network, IEEE Transactions on Acoustics, Speech, and Signal Processing 36, 1988.
    17. Griffin, P .A., The Time-Series Behavior of Quarterly Earings: Preliminary Evidence, Journal of Accounting Research, 1977, Vol. 15 ,71-83 .
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    21 Hawley, Delvin D., John D. Johnson and Dijjitam Raina, Arficial Neural Systems: A New Tool for Financial Decision-MAking, Financial Analysis Journal, Nov-DecI990, pp. 63-72
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    Society Press.
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    45. Watts, R.L., The Times-Series Behavior of Quarterly Earnings, Research Paper, New South Wales: Department of Commerce, Univerity Of Newcastle,1975.
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004334
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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