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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/49573
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/49573


    Title: 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
    Authors: 簡佳賢
    Contributors: 郭弘卿
    簡佳賢
    Keywords: 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
    Date: 2009
    Issue Date: 2010-12-08 14:10:41 (UTC+8)
    Abstract: 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.
    Reference: 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
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    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。
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    Description: 碩士
    國立政治大學
    會計研究所
    97353022
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0973530221
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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