| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (Authors) | 尤愛齡 | zh_TW |
| dc.contributor.author (Authors) | Yu,Ai Ling | en_US |
| dc.creator (作者) | 尤愛齡 | zh_TW |
| dc.creator (作者) | Yu,Ai Ling | en_US |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:29:52 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:29:52 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:29:52 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0095353035 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30230 | - |
| 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) | 95353035 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 本文以1999年至2006年間台灣改名公司為樣本(控制組)，並以與改名公司相同產業、相同規模之非改名公司作配對樣本(對照組)，透過兩者之比較以探討企業更名前後分析師行為之差異。本研究旨在檢驗改名事件日之前後60天(樣本期間為120天)，分析師之盈餘預測、盈餘成長率預測及盈餘預測離散性之差異，另外也會對改名前後之分析師人數變動作檢測。為了探討樣本期間拉長而樣本數增加是否會影響檢測之情形，額外於第五章之敏感性分析作改名前後90天(樣本期間為180天)，改名對於分析師行為影響之研究。另外，為比較不同類型的改名方式或條件不同的改名公司其改名事件對於分析師行為之影響，本文將改名的樣本公司依不同標準分成以下三類：第一種分類以新名稱是否有當紅產業字眼的變化作區分，第二種分類依新舊名稱之改變是否明顯且易於分辨而作大改名與小改名之區分，第三種分類方式則依新名稱是否與公司本業相符合作區分。 研究結果發現，不論樣本期間為120天或180天，實證結果皆顯示，相對於非改名公司，分析師會向上修正改名公司之盈餘預測及盈餘成長率預測，惟120天之結果較180天更為顯著，推測可能原因為樣本期間拉長後，干擾預測變動的因素相對增加而使改名之影響減低。樣本期間120天之實證結果也顯示，若新名稱有當紅產業字眼者，則對事件日後分析師盈餘預測及盈餘成長率預測也有正向關係；屬於大改名者則對事件日後分析師盈餘預測有正向關係 | zh_TW |
| dc.description.abstract (摘要) | This paper investigates the impact of corporate name changes on analysts’ behavior around the time of their announcement by analyzing listed Taiwanese companies that changed their name over the period January 1999 to December 2006. To make further investigations, we conduct separate analysis of firms having certain popular industry related new names versus non-popular industry related new names; of firms having ‘major’ versus ‘minor’ name changes; of firms having good versus poor connection between business and new names. Generally, we find some evidence of a significant positive association between the corporate name change event and the change of analysts’ behavior. The empirical results show that in contrast to non name change firms, analysts will revise up EPS and EPS growth forecast for name change firms. The results also suggest that analysts tend to revise up EPS and EPS growth forecast for firms having certain popular industry related new names. Furthermore, we also find a positive association between major name changes and analysts’ EPS 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 4 第二章 文獻探討 5 第一節公司更名對股票報酬之影響 5 第二節分析師行為對股票報酬之影響 7 第三章 研究方法 8 第一節 研究假說 8 第二節 變數衡量及模式建立 11 第三節 資料來源及選樣標準 17 第四章 實證結果與分析 21 第一節 樣本選取結果 21 第二節 敘述性統計 24 第三節 成對樣本T檢定 30 第四節 相關係數分析 31 第五節 複迴歸分析 35 第五章 敏感性分析 45 第六章 結論與建議 52 第一節 結論 52 第二節 研究限制 55 第三節 未來研究之建議 56 參考文獻 57 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0095353035 | en_US |
| dc.subject (關鍵詞) | 公司改名 | zh_TW |
| dc.subject (關鍵詞) | 分析師行為 | zh_TW |
| dc.subject (關鍵詞) | 盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 盈餘成長率預測 | zh_TW |
| dc.subject (關鍵詞) | 跟隨人數 | zh_TW |
| dc.subject (關鍵詞) | 預測離散度 | zh_TW |
| dc.title (題名) | 企業更名對分析師行為影響之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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