| dc.contributor.advisor | 鄭丁旺 | zh_TW |
| dc.contributor.advisor | Cheng, Ting Wong | en_US |
| dc.contributor.author (Authors) | 張嘉玲 | zh_TW |
| dc.contributor.author (Authors) | Chang, Chia Ling | en_US |
| dc.creator (作者) | 張嘉玲 | zh_TW |
| dc.creator (作者) | Chang, Chia Ling | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 20:06:15 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 20:06:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 20:06:15 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0943530021 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36904 | - |
| 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) | 94353002 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 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.abstract (摘要) | This 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 1一、研究動機與目的 1二、研究問題 3三、論文架構 4貳、文獻探討 6一、盈餘預測模型文獻之探討 6二、成本僵固性文獻之探討 19參、研究方法 28一、研究假說 28二、分析方法 30三、統計檢定方法 31四、盈餘預測模型 32五、變數定義 37六、資料來源、樣本處理與敘述性統計 40肆、實證結果 56一、盈餘預測模型之建立 56二、盈餘預測準確度 67三、資訊內涵 81伍、研究結論、研究限制與建議 90一、研究結論 90二、研究限制 93三、建議 94附錄一－CVCS模型推導 95附錄二－CVCS’模型推導 97參考文獻 99 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0943530021 | en_US |
| dc.subject (關鍵詞) | 盈餘預測準確度 | zh_TW |
| dc.subject (關鍵詞) | 資訊內涵 | zh_TW |
| dc.subject (關鍵詞) | 分析師盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | Forecast accuracy | en_US |
| dc.subject (關鍵詞) | Information content | en_US |
| dc.subject (關鍵詞) | Analysts` consensus forecasts | en_US |
| dc.title (題名) | CVCS模型與CVCS`模型盈餘預測準確度與資訊內涵之探討 | zh_TW |
| dc.type (資料類型) | thesis | en |
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