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Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/36904
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dc.contributor.advisor鄭丁旺zh_TW
dc.contributor.advisorCheng, Ting Wongen_US
dc.contributor.author張嘉玲zh_TW
dc.contributor.authorChang, Chia Lingen_US
dc.creator張嘉玲zh_TW
dc.creatorChang, Chia Lingen_US
dc.date2006en_US
dc.date.accessioned2009-09-18T12:06:15Z-
dc.date.available2009-09-18T12:06:15Z-
dc.date.issued2009-09-18T12:06:15Z-
dc.identifierG0943530021en_US
dc.identifier.urihttps://nccur.lib.nccu.edu.tw/handle/140.119/36904-
dc.description碩士zh_TW
dc.description國立政治大學zh_TW
dc.description會計研究所zh_TW
dc.description94353002zh_TW
dc.description95zh_TW
dc.description.abstract本研究探討Banker and Chen (2006)建構之CVCS模型與本研究建構之CVCS’模型之盈餘預測準確度與資訊內涵，並以ROE模型、OPINC模型、CASHFLOW模型與分析師盈餘預測作為判斷CVCS模型與CVCS’模型是否具有盈餘預測準確度與資訊內涵之比較基準模型。盈餘預測準確度之實證結果顯示：(1)CVCS模型之盈餘預測準確度低於ROE模型、OPINC模型與CASHFLOW模型之盈餘預測準確度；(2)CVCS’模型與ROE模型、OPINC模型、CASHFLOW模型之盈餘預測準確度並無差異；(3)CVCS模型之盈餘預測準確度低於分析師盈餘預測之盈餘預測準確度；(4)CVCS’模型之盈餘預測準確度低於分析師盈餘預測之盈餘預測準確度。資訊內涵之實證結果顯示：(1)CVCS模型之資訊內涵高於ROE模型、OPINC模型與CASHFLOW模型之資訊內涵；(2)CVCS’模型之資訊內涵低於ROE模型、OPINC模型與CASHFLOW模型之資訊內涵；(3)CVCS模型之資訊內涵低於分析師盈餘預測之資訊內涵；(4)CVCS’模型之資訊內涵低於分析師盈餘預測之資訊內涵。zh_TW
dc.description.abstractThis study examines the forecast accuracy and the information content of CVCS model, proposed by Banker and Chen (2006), and CVCS’ model, constructed by this study. To evaluate the performances of these two models, this study uses ROE model, OPINC model, CASHFLOW model and analysts’ consensus forecasts as the benchmarks. The results of forecast accuracy show (1) the forecast accuracy of CVCS model is less than that of ROE model, OPINC model, and CASHFLOW model, (2) the forecast accuracy of CVCS’ model is not different from that of ROE model, OPINC model, and CASHFLOW model, (3) the forecast accuracy of CVCS model is less than that of analysts’ consensus forecasts and (4) the forecast accuracy of CVCS’ model is less than that of analysts’ consensus forecasts. The results of information content show (1) the information content of CVCS model is greater than that of ROE model, OPINC model, and CASHFLOW model, (2) the information content of CVCS’ model is less than that of ROE model, OPINC model, and CASHFLOW model, (3) the information content of CVCS model is less than that of analysts consensus forecasts, (4) the information content of CVCS’ model is less than that of analysts consensus forecasts.en_US
dc.description.tableofcontents壹、緒論 1\n一、研究動機與目的 1\n二、研究問題 3\n三、論文架構 4\n貳、文獻探討 6\n一、盈餘預測模型文獻之探討 6\n二、成本僵固性文獻之探討 19\n參、研究方法 28\n一、研究假說 28\n二、分析方法 30\n三、統計檢定方法 31\n四、盈餘預測模型 32\n五、變數定義 37\n六、資料來源、樣本處理與敘述性統計 40\n肆、實證結果 56\n一、盈餘預測模型之建立 56\n二、盈餘預測準確度 67\n三、資訊內涵 81\n伍、研究結論、研究限制與建議 90\n一、研究結論 90\n二、研究限制 93\n三、建議 94\n附錄一－CVCS模型推導 95\n附錄二－CVCS’模型推導 97\n參考文獻 99zh_TW
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dc.source.urihttp://thesis.lib.nccu.edu.tw/record/#G0943530021en_US
dc.subject盈餘預測準確度zh_TW
dc.subject資訊內涵zh_TW
dc.subject分析師盈餘預測zh_TW
dc.subjectForecast accuracyen_US
dc.subjectInformation contenten_US
dc.subjectAnalysts` consensus forecastsen_US
dc.titleCVCS模型與CVCS`模型盈餘預測準確度與資訊內涵之探討zh_TW
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