Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/49573
題名: 34號公報對於管理當局盈餘預測以及分析師盈餘預測修正影響之研究
The research of the correlation among SFAS No.34, management earnings forecast and analyst`s revision of management earnings forecast
作者: 簡佳賢
貢獻者: 郭弘卿
簡佳賢
關鍵詞: 34號公報
管理當局盈餘預測
財務分析師盈餘預測修正
SFAS No.34
management earnings forecast
analyst`s revision of management earnings forecast
日期: 2009
上傳時間: 8-Dec-2010
摘要: 本研究之目的在探討,上期對本期所做之盈餘預測與本期實際盈餘間誤差所產生之未預期盈餘,對於管理階層在本期預測下期盈餘以及財務分析師針對該預測所作之預測修正,即對於該兩者的攸關性是否會隨著34號公報之實施而提高,也就是說,在34號公報實施之後,未預期盈餘對於管理當局盈餘預測以及分析師預測修正之影響,是否會更加顯著相關。\n實證結果顯示,不論34號公報適用前後,管理當局盈餘預測與未預期盈餘之間皆具有攸關性,但在34號公報適用之後,兩者之間的顯著性並未增強;而另一方面,在34號公報適用前後,財務分析師盈餘預測修正與未預期盈餘之間皆具有攸關性,且在34號公報適用之後,兩者之間的顯著性有增強。
This thesis examines whether the issuance of SFAS No.34 can heighten the association between the unexpected earnings for current period and the management earnings forecast for the next period. This research also examines if the issuance of SFAS No.34 will heighten the relationship between the unexpected earnings for current period and the analysts’ revision of the management earnings forecast for the next period. The unexpected earnings mean the difference between the earnings forecast for current period and the actual earnings in current period \nThis thesis finds that there is a negative association between management earnings forecast and the error of the expected earnings whether SFAS No.34 has been issued or not, but the issuance of SFAS No.34 doesn’t heighten the association between the management earnings forecast and the error of the expected earnings.\nBesides, the result of the research shows that there is a positive relationship between the analyst’s revision of the management earnings forecast and the error of the expected earnings. Furthermore, the relationship is heightened by the issuance of SFAS No.34.
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描述: 碩士
國立政治大學
會計研究所
97353022
98
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0973530221
資料類型: thesis
Appears in Collections:學位論文

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