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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/77155
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77155


    Title: 策略聯盟與迎合或擊敗分析師盈餘預測之關聯性實證研究
    An Empirical Study of the Association between Strategic Alliances and Meeting or Beating Analysts’ Earnings Forecasts
    Authors: 陳姿云
    Chen, Tzu Yun
    Contributors: 梁嘉紋
    Liang, Jia Wen
    陳姿云
    Chen, Tzu Yun
    Keywords: 策略聯盟
    分析師之盈餘預測門檻
    盈餘管理
    預期管理
    Strategic Alliance
    Analysts` Earnings Forecasts
    Earnings Management
    Forecast Management
    Date: 2015
    Issue Date: 2015-08-03 13:17:19 (UTC+8)
    Abstract: 會計盈餘是企業向投資人傳達營運績效的指標,又投資人視公司達成分析師預測門檻與否為企業前景的重要訊號。當公司宣告策略聯盟決策時,資本市場給予正面評價,不過策略聯盟協議可能使管理當局存在機會主義與盈餘管理活動,過去文獻發現,有策略聯盟的公司,其盈餘品質較低。本文探究企業執行策略聯盟對於跨越盈餘門檻的關聯性,觀察策略聯盟事件是否為管理當局進行盈餘管理或是預期管理的工具,以迎合或擊敗分析師之盈餘預測門檻。本文實證發現策略聯盟與否及策略聯盟多寡與分析師預測門檻具有顯著正相關,而執行策略聯盟之公司從事向下引導分析師預測的機率較低,此外,實證結果亦發現,策略聯盟會降低公司管理當局採取向上調整裁決性應計數的可能性。綜上研究顯示,有策略聯盟之企業達成分析師預測門檻的機會較高,然而,其管理當局較不會選擇應計項目盈餘管理或預期管理方式來迎合或擊敗分析師之盈餘預測門檻。
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    Description: 碩士
    國立政治大學
    會計研究所
    102353011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353011
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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