| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.advisor | Chang, Ching-Fu | en_US |
| dc.contributor.author (作者) | 李汶伶 | zh_TW |
| dc.contributor.author (作者) | Lee, Wen-Ling | en_US |
| dc.creator (作者) | 李汶伶 | zh_TW |
| dc.creator (作者) | Lee, Wen-Ling | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-九月-2009 17:23:06 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:23:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:23:06 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093353020 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30170 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353020 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 當企業的經營面臨不確定的情況時，使用穩健原則固然是可靠的，但是公司如果過度的使用穩健原則來操縱財務報表，將使資產和盈餘嚴重低估和扭曲，因此反而會降低財務報表的可靠性以及攸關性。公司的財務報表是財務分析師預測的來源之一，故當公司的盈餘由於受到管理當局對會計保守程度之操縱而有較大波動幅度時，若分析師相信公司當期盈餘是對未來盈餘的無偏誤預測指標，則財務分析師將會被誤導。因此，公司的會計保守程度對分析師盈餘預測的誤差和不同分析師間對盈餘預測意見不一致之程度應該有重大的影響。 本文以民國90年至94年之上市公司為研究對象，經由迴歸模型來分析公司會計保守性與分析師盈餘預測誤差與盈餘預測分歧程度間之關係，以檢視財務分析師是否能察覺保守性會計對公司盈餘的影響而反映於其盈餘預測中。結果發現會計保守性對分析師盈餘預測屬性均有正向影響，表示財務分析師在預測公司未來盈餘時會對管理當局所選擇的會計保守程度加以評估，並考量管理當局利用會計保守性進行盈餘管理的情形，進而影響其對公司未來盈餘的預測。 | zh_TW |
| dc.description.abstract (摘要) | Management may overuse accounting conservatism to manage the financial statements and undervalue assets and earnings and reduce the reliability and relevance of financial statements though conservatism is an increasing trend in accounting practice. The conservative information may lead analysts to biased forecast when a company’s earning has high volatility. Consequently, the extent of accounting conservatism should have significant effect on the analysts’ earnings forecast errors and forecast dispersion. This study examines the relationship of accounting conservatism and analysts’ annual earnings forecast errors and forecast dispersion by using a sample of listed firms in Taiwan. The results show that accounting conservatism has a positive relationship with the analyst earnings forecast errors and forecast dispersion. It implies that financial analysts may evaluate the extent of accounting conservatism and make adjustment in earnings forecast. | en_US |
| dc.description.tableofcontents | 第一章 緒論……………………………………………………………...1 第一節 研究動機與目的…………………………………….....1 第二節 研究問題……………………………………………….3 第三節 研究架構……………………………………………….3 第二章 文獻探討………………………………………………………...5 第一節 保守性會計…………………………………………….5 第二節 分析師盈餘預測…………………………………...…10 第三章 研究方法………………………………………………………14 第一節 研究假說……………………………………………..14 第二節 研究變數……………………………………………..16 第三節 實證模型……………………………………………..22 第四節 資料來源與處理……………………………………..24 第四章 實證結果與分析………………………………………………28 第一節 敘述性統計分析……………………………………..28 第二節 迴歸結果分析………………………………………..35 第三節 穩健性測試…………………………………………..42 第五章 研究結論與限制………………………………………………65 第一節 研究結論……………………………………………..65 第二節 研究限制……………………………………………..68 第三節 研究建議……………………………………………..69 參考文獻……………………………………………………………….70 表 次 表3-1：公司依季別作區分之產業分布表………………………..…..27 表4-1：全部樣本分季別之敘述性統計表……………………………30 表4-2：Pearson相關係數表…………………………………………..33 表4-3：主要變數多重共線性檢驗……………………………………34 表4-4：會計保守程度(Res)與分析師盈餘預測誤差之迴歸分析結果 …………………………………………………………...….......37 表4-5：會計保守程度(Res)與分析師盈餘預測分歧程度之迴歸分析 結果……………………………………………………………41 表4-6：ACC、Neg_ACC%和CI之敘述性統計表………………….48 表4-7：Pearson相關係數表－Robust test I…………………………..51 表4-8：主要變數多重共線性檢驗－Robust test I…………………...52 表4-9：會計保守程度(ACC和Neg_ACC%)與分析師盈餘預測誤差 之迴歸分析結果……………………………………………...54 表4-10：會計保守程度(ACC和Neg_ACC%)與分析師盈餘預測分歧 程度之迴歸分析結果……………………………………….56 表4-11：未預期盈餘(UEi,tQ)之敘述性統計表……………………….60 表4-12：Pearson相關係數表－Robust test II…………………….....62 表4-13：主要變數多重共線性檢驗………………………………....63 表4-14：會計保守程度(Res)與未預期盈餘(UE)之迴歸分析結果…. …………………………………………………………….....64 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353020 | en_US |
| dc.subject (關鍵詞) | 會計保守性 | zh_TW |
| dc.subject (關鍵詞) | 分析師盈餘預測誤差 | zh_TW |
| dc.subject (關鍵詞) | 分析師盈餘預測分歧程度 | zh_TW |
| dc.subject (關鍵詞) | accounting conservatism | en_US |
| dc.subject (關鍵詞) | analysts` earnings forecast error | en_US |
| dc.subject (關鍵詞) | analysts` earnings forecast dispersion | en_US |
| dc.title (題名) | 會計保守性與分析師盈餘預測關係之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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