| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (Authors) | 江幸瑾 | zh_TW |
| dc.creator (作者) | 江幸瑾 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:12 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:12 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:12 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353057 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50793 | - |
| 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) | 98353057 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究旨在探討管理當局自願性盈餘預測與權益資金成本之關聯性，檢視管理當局發布盈餘預測頻率之影響是否反應於權益資金成本上，並進一步檢視管理當局之聲譽是否為影響權益資金成本的因素之一。在本研究的實證分析結果中，發現管理當局發布自願性盈餘預測之頻率與權益資金成本呈顯著負相關，表示管理當局發布盈餘預測的次數越多時，權益資金成本越低。在管理當局聲譽對於權益資金成本的影響，本研究實證分析結果發現，管理當局之聲譽與權益資金成本亦呈顯著負相關，管理當局聲譽以管理當局預測誤差和分析師預測誤差來衡量，當管理當局的盈餘預測誤差小於分析師盈餘預測誤差時，投資人認為管理當局對盈餘的預測有效且值得信賴，此時管理當局聲譽提高，投資人認為取得有用的資訊，進而降低企業權益資金成本。 | zh_TW |
| dc.description.abstract (摘要) | The primary objective of this thesis is to explore whether the frequency of management forecasts is related to the cost of equity capital. In addition, I further examine whether the association is stronger when management has better reputation. Basing on a sample of S&P 500 listed firms during 2000-2009, I find that, consistent with my prediction, cost of firm’s equity capital decreases with the frequency of management earning forecasts after controlling for other determinants well-documented to be related to cost of equity capital. Second, I find that cost of equity capital is negatively related to the reputation of management; however, I do not find that the association between cost of equity capital and the frequency of management systematically vary with the reputation of management. | en_US |
| dc.description.tableofcontents | 壹、緒論 1第一節、研究動機 1第二節、研究目的與問題 3第三節、論文流程 4第四節、論文架構 5貳、文獻回顧 6第一節、管理當局自願性盈餘預測動機 7第二節、管理當局自願性盈餘預測資訊內涵之研究 10第三節、管理當局自願性盈餘預測準確度之研究 12第四節、權益資金成本 14参、研究方法 16第一節、研究假說 16第二節、實證模型之發展 19第三節、觀念性架構 30第四節、樣本選取與資料蒐集 32第五節、分析方法與實證設計 36肆、實證結果分析 38第一節、敘述性統計分析 38第二節、迴歸分析結果 43第三節、其他測試 47第四節、研究結論 53第五節、建議與研究限制 54參考文獻 55 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353057 | en_US |
| dc.subject (關鍵詞) | 自願性盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | 權益資金成本 | zh_TW |
| dc.subject (關鍵詞) | 分析師預測 | zh_TW |
| dc.subject (關鍵詞) | 管理當局聲譽 | zh_TW |
| dc.subject (關鍵詞) | management earning forecast | en_US |
| dc.subject (關鍵詞) | cost of equity capital | en_US |
| dc.subject (關鍵詞) | analyst forecast | en_US |
| dc.subject (關鍵詞) | management reputation | en_US |
| dc.title (題名) | 管理當局預測與權益資金成本關係之研究 | zh_TW |
| dc.title (題名) | On the association between management earning forecast and cost of equity capital | en_US |
| dc.type (資料類型) | thesis | en |
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