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Title:	公司上市前後業績持續度與財務預測關係之研究 The relationship between operation`s persistency and finacial forcast of IPO companies
Authors:	鄭岳峰 Jeng, Jueh-Feng
Contributors:	康榮寶鄭岳峰 Jeng, Jueh-Feng
Keywords:	業績持續度財務預測
Date:	1995
Issue Date:	2016-04-28 14:47:46 (UTC+8)
Abstract:	本研究主要的目的在探討,新上市公司其業績持續度,財務預測,與損益操縱之間的關係.本研究推論新上市公司有強烈的經濟動機從事上市前的損益操縱,以迎合現行上市標準;另外,在國內股市客觀條件未成熟的環境下,本研究推論公司上市時所提供之強制性財務預測將會過度樂觀.求能順利通過上市審查;據此,最後本研究推論公司上市前後業績持續度與上市前後損益操縱及財務預測準確度具有一定的關係.實證結果顯示,就民國八十一年及民國八十二年間上市之公司而言,其上市前後之應計項目並無重大變動,可能係公司進行損益平穩化的結果,其上市時所提供之強制性財務預測亦未顯著樂觀,而以年度別,半年度別,及與同時期現金增資公司就業績持續度,淨應計項目,以及財務預測準確度作分析後發現,除民國八十一年上市者及新上市公司業績持續度不如現金增資者外,其餘各項,就整體而言,並無重大差異.然而在多元迴歸分析方面,則證實公司業績持續度與公司係上市或現金增資具有關係,並且與財務預測之高估或低估呈反向變動,但與上市或現金增資前之應計項目並無顯著關係.
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Description:	碩士國立政治大學會計學系 83353027
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002849
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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