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| Title: | 管理當局盈餘預測在證券投資決策之有用性研究 |
| Authors: | 許錦娟
XU, JIN-JUAN |
| Contributors: | 林基煌
LIN, JI-HUANG
許錦娟
XU, JIN-JUAN |
| Keywords: | 盈餘預測
管理當局
投資決策
會計 |
| Date: | 1992
1991 |
| Issue Date: | 2016-05-02 15:16:28 (UTC+8) |
| Abstract: | 決策的本質在於未來情況的不確定性，而良好的經濟決策有賴於充分適切的資訊，隨著證券市場環境的不斷變化，投資者對於資訊品質的要求日益提高，尤其是有助於投資者減少風險及不確定性之盈餘預測資訊，何以故？因為盈餘預測資訊攸關投資決策之制定。 |
| Reference: | 一、中文部份
l 證券發行人財務報告編製準則，民國八十年五月。
2. 何培基編著，商用統計學與SAS/PC 應用，長諾資訊圖書公司，民國七十九年一月第一版。
3. 林志興，企業對外報導財務預測問題之研究，國立政治大學會計研究所未出版碩士論文，民國六十八年八月。
4. 林維珊，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未出版碩士論文，民國七十九年六月。
5 徐惠慈，企業揭露預測資訊與會計師核閱之可行性研究，私立東吳大學會計研究所未出版碩士論文，民國七十五年六月。
6 倪安順譯， SAS 基礎與統計應用使用手冊，儒林圖書公司，民國八十年八月再版。
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8. 財政部證券管理委員會， (80) 台財證(一)第00904 號函，民國八十年五月。
9 財政部證券管理委員向(80) 台可證(六)第03362 號函，民國八十年十二月。
1 0 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未出版碩士論文，民國八十年七月。
1 1 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。
12. 發行人募集與發行有價證券處理準則，民國八十年四月。
13 審計準則公報第十九號「財務預測核閱要點」民國七十九年十月。
1 4 鄭丁旺著，中級會計學上冊，自印，民國七十九年八月四版。
15 .顏月珠著，商用統計學，三民書局，民國八十年八月再修定七版。
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17 公司募集發行有價證券公開說明書應行記載事項準則，民國八十年四月。
二、英文部份
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5. Brown, L.D. , R. L. Hagerman, P. A. Griffin,and M. E. Zmijewski. 1987. Security Analyst Superiority Relative to Univariate Time-Series Models In Forecasting Quarterly Earnings.Journal of Accounting Research and Economics 9:61-87.
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7. Chatfield, R. E., R. C. Moyer, and P. M. Sisneros. 1989. The Accuracy of Long-Term 486-508.
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14. Green, D. and J. Segall. 1967. The Predictive Power of First-Quarter Earnings Reports.Journal of Business 40 (January); 44-55.
15. Hagerman, R. L., and W. Ruland. 1979. The Accuracy of Management Forecasts and Forecasts of Simple Alternative Models. Journal of Economics and Business (Spring): 172-179.
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17. Imhoff, E. 1978. The Representativeness of Management Earnings Forecasts. The Accounting Review (October): 836-850.
18. Imhoff, E., and P. Pare. 1982. Analysis and Comparison of Earnings Forecasts Agents.Journal of Accounting Research (Autumn):429-439.
1 9. Jaggi, B. 1980. Further Evidence on the Aceuracy of Management Forecasts Vis-a-Vis Analysts` Forecasts. The Accounting Review (January):96-101.
20. Jaggi, B., and P. Grier. 1980. A Comparative Analysis of Forecast Disclosing and Non-Disclosing Firms. Financial Management (Summer): 38-43.
21. Keasey, K., and P. McGuinness. 1991.Prospectus Earnings Forecasts and the Pricing of New Issues on the Unlisted Securities Market. Accounting and Business Research (Spring): 133-145.
22. Lees, F. 1981. Public Disclosure of Corporate Earnings Forecasts. (New York: The Conference Board).
23. Lobo, G. J., and R.D. Nair. 1990. Combining Judgmental and Statistical Forecasts: An Application to Earnings Forecasts. Decision Sciences (Spring): 446-460.
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27. Patell, J., and M. Wolfson. 1982. Good News,Bad News) and the Intraday Timing of Corporate Disclosures. The Accounting Review (July):509-527.
28. Ruland, W. 1978. The Accuracy of Forecasts by Management and Financial Analysts. The Accounting Review (April): 439-447.
29. Schreuder,H., and J. Klaassen. 1984.Confidential Revenue and Profit Forecasts by
Management and Financial Analysts: Evidence from the Netherlands. The Accounting Review (January): 64-77.
30. Stewart) S. 1973. Research Report on Corporate Forecasts. Financial Analysts Journal (Jan-reb):77 -91 .
31. Waymire,G. 1984. Additional Evidence on the Information Content of Management Earnings.Forecasts. Journal of Accounting Research (Autumn): 703-718.
32. Waymire, G. 1985. Earnings Volatility and Voluntary Management Forecast Disclosure.Journal of Accounting Research (Spring):268-295.
33. Waymire, G. 1986. Additional Evidence on the Accuracy of Analyst Forecasts Before and After Voluntary Management Earnings Forecasts. The Accounting Review (January): 129-142. |
| Description: | 碩士
國立政治大學
會計學系 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#B2002004686 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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