| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (Authors) | 邱逸婷 | zh_TW |
| dc.creator (作者) | 邱逸婷 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:08 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:08 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:08 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353043 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50788 | - |
| 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) | 98353043 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本文旨在探討經理人性別差異與自願性盈餘預測之關聯性，即公司經理人性別是否會對其自願性盈餘預測偏差性及自願性盈餘預測準確度造成影響。由過去有關性別差異之研究可發現女性具有規避風險、保守行事…等特點，故本研究欲探討經理人性別差異對自願性盈餘預測之影響。實證結果發現：女性經理人進行自願性盈餘預測時，盈餘預測值較保守。相反的，男性經理人進行自願性盈餘預測時，盈餘預測值則較具樂觀性。再者，當公司經理人性別為女性時，自願性盈餘預測準確度較高。 | zh_TW |
| dc.description.abstract (摘要) | In this thesis, I explore the association between gender differences and the management earnings forecasts. Prior studies show that, in general, women are more risk adverse and act more ethically than man. Therefore, I examine whether the gender of management affects the bias and accuracy of management earnings forecasts. Consistent with my predictions, the results show that female CEOs release more conservative forecasts than their male CEOs counterparts. Moreover, I also find that female CEOs issue less accurate earnings forecasts compared to male CEOs. Overall, this study provides evidence that there are the relationship between gender difference and the bias of management earnings forecasts. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 4第貳章 文獻探討 5第一節 自願性盈餘預測 5第二節 經理人性別差異 11第參章 研究方法 14第一節 研究假說 14第二節 分析方法 15第三節 變數衡量 16第四節 資料來源與處理 21第肆章 實證結果 26第一節 敘述性統計分析 26第二節 經理人性別差異與自願性盈餘預測偏差性分析結果 37第三節 經理人性別差異與自願性盈餘預測準確度分析結果 40第四節 敏感性分析 43第伍章 結論與建議 46第一節 研究結論 46第二節 研究貢獻 47第三節 研究限制 48第四節 研究建議 49參考文獻 50 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353043 | en_US |
| dc.subject (關鍵詞) | 性別差異 | zh_TW |
| dc.subject (關鍵詞) | 盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 自願性揭露 | zh_TW |
| dc.title (題名) | 經理人性別差異與自願性盈餘預測關聯性之研究 | zh_TW |
| dc.title (題名) | Gender difference and management earnings forecasts | en_US |
| dc.type (資料類型) | thesis | en |
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