| dc.contributor.advisor | 郭弘卿 | zh_TW |
| dc.contributor.author (Authors) | 簡佳賢 | zh_TW |
| dc.creator (作者) | 簡佳賢 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 14:10:41 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 14:10:41 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 14:10:41 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0973530221 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49573 | - |
| 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) | 97353022 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (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。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。 | zh_TW |
| dc.description.abstract (摘要) | 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 This 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.Besides, 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. | 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、 研究流程與論文架構 4貳、 理論及文獻探討 6一、 我國金融商品表達與揭露之法令規範 6二、 財務會計準則第34號公報 9三、 34號公報對財務報表之影響 12四、 管理當局盈餘預測 13五、 財務分析師盈餘預測之修正 15參、 研究方法 19一、 研究架構 19二、 研究假說 21三、 變數定義及衡量 22四、 實證模型 29五、 樣本期間之選定、樣本選取與資料來源 34六、 統計分析方法 38肆、 實證結果 39一、 敘述性統計量分析 39二、 相關係數分析 42三、 多元迴歸分析 45伍、 研究結論、限制與建議 49一、 研究結論 49二、 研究限制 51三、 後續研究建議 52參考文獻 53一、 中文文獻 53二、 英文文獻 54 | zh_TW |
| dc.format.extent | 657083 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0973530221 | en_US |
| dc.subject (關鍵詞) | 34號公報 | zh_TW |
| dc.subject (關鍵詞) | 管理當局盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 財務分析師盈餘預測修正 | zh_TW |
| dc.subject (關鍵詞) | SFAS No.34 | en_US |
| dc.subject (關鍵詞) | management earnings forecast | en_US |
| dc.subject (關鍵詞) | analyst`s revision of management earnings forecast | en_US |
| dc.title (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 | zh_TW |
| dc.title (題名) | The research of the correlation among SFAS No.34, management earnings forecast and analyst`s revision of management earnings forecast | en_US |
| dc.type (資料類型) | thesis | en |
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