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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89199
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89199


    Title: 期中報告發佈後財務分析師修正盈餘預測之決定因素-實證研究
    Authors: 黃玲俐
    Contributors: 吳安妮
    黃玲俐
    Keywords: 盈餘預測
    期中報告
    財務分析師
    Date: 1993
    1992
    Issue Date: 2016-05-02 15:15:49 (UTC+8)
    Abstract: 企業環境競爭之日趨白熱化及證券投資市場之蓬勃發展,使得「預測性資訊」於投資者之決策過程中,扮演著愈來愈顯重要的角色,尤其是兼具客觀性及正確性的分析師盈餘預測資訊更是如此。財務分析師成為證券市場之代言人,隱含著兩層意義:一為財務分析師將成為會計資訊的重要(直接)使用人;另一為投資人之投資績效將與財務分析師之預測績效息息相關,因而吾人有必要對財務分析師之決策過程及其產品(盈餘預測資訊)獲致更進一步的了解。
    Reference: 一、 中文部分
    1. 吳安妮,經理人員自願揭露盈餘預測資訊給外界之決定因素──實證研究,會計評論,民國八十年二月,第25期:1-24頁。
    2. 許錦娟,管理當局盈餘預測在證券投資決策之有用性研究,國立政治大學會計研究所碩士論文,民國八十一年六月。
    3. 許秀賓,財務分析師盈餘預測相對準確性決定因素之實證研究,國立政治大學會計研究所碩士論文,民國八十年七月。
    4. 張淑娟,盈餘預測準確度與公司特質關係之研究,國立政治大學會計研究所碩士論文,民國八十年七月。
    5. 林維衍,台灣上市公司盈餘預測:時間序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碩士論文,民國七十九年六月。
    6. 王富中,期中財務報表預測盈餘之功能,國立政治大學會計研究所碩士論文,民國七十八年六月。
    7. 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,民國七十八年六月。
    8. 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,民國六十八年六月。
    9. 鄭丁旺著,中級會計學,上冊,台北:自行出版,民國七十九年八月四版。
    10. 賴源河,證券管理法官,台北:自行出版,民國七十八年四月初版。
    11. 顏月珠,商月統計學,三民書局,民國七十六年七月三版。
    12. SAS/BASIC套裝程式集中文手冊,教育部電子計算機中心編印,民國七十五年三月。
    13. 證券交易法,民國七十七年一月二十九日公告。


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    *:為作者間接參考
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004348
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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