資料載入中.....
|
請使用永久網址來引用或連結此文件:
https://nccur.lib.nccu.edu.tw/handle/140.119/49573
|
| 題名: | 34號公報對於管理當局盈餘預測以及分析師盈餘預測修正影響之研究
The research of the correlation among SFAS No.34, management earnings forecast and analyst`s revision of management earnings forecast |
| 作者: | 簡佳賢 |
| 貢獻者: | 郭弘卿
簡佳賢 |
| 關鍵詞: | 34號公報
管理當局盈餘預測
財務分析師盈餘預測修正
SFAS No.34
management earnings forecast
analyst`s revision of management earnings forecast |
| 日期: | 2009 |
| 上傳時間: | 2010-12-08 14:10:41 (UTC+8) |
| 摘要: | 本研究之目的在探討，上期對本期所做之盈餘預測與本期實際盈餘間誤差所產生之未預期盈餘，對於管理階層在本期預測下期盈餘以及財務分析師針對該預測所作之預測修正，即對於該兩者的攸關性是否會隨著34號公報之實施而提高，也就是說，在34號公報實施之後，未預期盈餘對於管理當局盈餘預測以及分析師預測修正之影響，是否會更加顯著相關。
實證結果顯示，不論34號公報適用前後，管理當局盈餘預測與未預期盈餘之間皆具有攸關性，但在34號公報適用之後，兩者之間的顯著性並未增強；而另一方面，在34號公報適用前後，財務分析師盈餘預測修正與未預期盈餘之間皆具有攸關性，且在34號公報適用之後，兩者之間的顯著性有增強。
This thesis examines whether the issuance of SFAS No.34 can heighten the association between the unexpected earnings for current period and the management earnings forecast for the next period. This research also examines if the issuance of SFAS No.34 will heighten the relationship between the unexpected earnings for current period and the analysts’ revision of the management earnings forecast for the next period. The unexpected earnings mean the difference between the earnings forecast for current period and the actual earnings in current period
This thesis finds that there is a negative association between management earnings forecast and the error of the expected earnings whether SFAS No.34 has been issued or not, but the issuance of SFAS No.34 doesn’t heighten the association between the management earnings forecast and the error of the expected earnings.
Besides, the result of the research shows that there is a positive relationship between the analyst’s revision of the management earnings forecast and the error of the expected earnings. Furthermore, the relationship is heightened by the issuance of SFAS No.34. |
| 參考文獻: | 宋義德，1996，管理當局自願性財務預測準確度及資訊內涵之研究，國立政治大學會計研究所論文。
李郁儒，2006，三十四號公報與股票報酬之關聯性研究-以電子業為例，國立台灣大學會計研究所論文。
周佩冠，1995，財務分析師預測修正之行為研究，國立政治大學會計研究所論文
郭經緯，2007，分析師預測修正與盈餘組成項目變動關連性之實證研究，國立政治大學會計研究所論文。
陳怡庭，2006，適用第34號公報：金融商品之會計處理準則對於上市公司股價的影響-以台灣傳統產業為例，國立台灣大學會計研究所論文。
陳暄妮，1999，財務預測修正與盈餘管理選擇之研究，成功大學會計研究所論文
黃瓊瑤，2000，財務預測與盈餘管理之關聯性研究，靜宜大學企業管理研究所論文。
蔡宏祥，2009，公平價值會計之金融資產重分類對金融業股價之影響，國立台灣大學財務金融學研究所論文。
方燕玲，2005，財務會計準則公報34號實施對企業之衝擊，實用稅務，第361期( 1月)：77-79。
黃金澤，2004，談財會公報34號下之公平價值衡量(下)，會計研究月刊，第221期( 4月)：78-82。
財團法人中華民國會計研究發展基金會，2008，財務會計準則公報第34號「金融商品之會計處理準則」。
Abarbanell, J. S. 1991. Do analysts’ earnings forecasts incorporate information in prior stock price change? Journal of Accounting and Economics 14 ( March ): 147-165
Baginski, S. P., Conrad, E. J., & Hassell, J. M. 1993. The effects of management forecast precision on equity pricing and on the as-sessment of earnings uncertainty. The Accounting Review 68 ( Feburary ) : 913-927.
Cornell, B., and W. R. Landsman. 1989. Security price response to quarterly earnings announcements and analysts’ forecast revisions. The Accounting Review 64 ( October ) : 680-692.
Givoly, D., and J. Lakonishok. 1979. The information content of financial analysts’ forecasts of earnings－some evidence on semi－strong inefficiency. Journal of Accounting and Economics 1 ( December ) : 165-185.
Imhoff, E. A., and G. J. Lobo. 1984. Information content of analysts’ composite forecast revisions Journal of Accounting Research 22 ( December ) : 541-554.
Jennings, R. 1987. Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts. Journal of Accounting Research 25 ( February ): 90-110.
Kasznik, R. 1999. On the association between voluntary disclosure and earning management. Journal of Accounting Research 37 ( January ): 57-82.
Miller J. S., and L. M. Sedor. 2006. The influence of observed stock price changes on analysts earnings forecast revisions: experimental evidence. Working Paper, University of Notre Dame.
Patell, M. J. 1976. Corporate forecasts of earnings per share and stock and stock price behavior: empirical tests. Journal of Accounting Research 14 ( February ) : 246-276.
Penman, S. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research 18 ( Spring ) :132-160. |
| 描述: | 碩士
國立政治大學
會計研究所
97353022
98 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0973530221 |
| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
|
文件中的檔案:
| 檔案 |
大小 | 格式 | 瀏覽次數 |
|---|
| 022101.pdf | 641Kb | Adobe PDF2 | 3122 | 檢視/開啟 |
|
在政大典藏中所有的資料項目都受到原著作權保護.
|
