淡江大學機構典藏:Item 987654321/20305
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    Title: 由心理學經驗法則觀點探討盈餘預測之偏誤類型 : 併論盈餘水準之影響
    Other Titles: The Type of Earnings Forecast Error and the Effect of Earnings Level: Psychological Heuristic Viewpoint
    Authors: 顏信輝;Yen, Hsin-hui;丁緯;Ting, Wei
    Contributors: 淡江大學會計學系
    Keywords: 盈餘預測偏誤;經驗法則;過度樂觀;盈餘水準;Earnings forecast error;Heuristic;Overly optimistic;Earnings level
    Date: 2004-11-01
    Issue Date: 2009-11-30 12:41:03 (UTC+8)
    Publisher: 淡江大學會計學系; 財團法人臺北市淡江會計教育基金會
    Abstract: 過去探討分析師盈餘預測偏誤類型之研究,有過度樂觀、過度反應及反應不足三種不同發現,難以相互調和。因此,本研究由心理學之經驗法則觀點出發,探討我國分析師與公司管理當局之盈餘預測,究竟屬於何種偏誤類型。此外,最近之研究亦指出,盈餘預測偏誤與盈餘水準間存有密切關聯,故本研究也分析盈餘水準高低與盈餘預測偏誤程度之關係,並了解控制盈餘水準後,盈餘預測偏誤類型之結論是否造成改變。本研究根據民國87至91年台灣上市、櫃公司進行迴歸分析,結果支持過度樂觀偏誤類型之解釋。在盈餘水準方面,發現盈餘水準與過度樂觀偏誤程度存有顯著之負相關,而加入此變數後迴歸模式之解釋力也顯著提昇,唯對原所發現之過度樂觀偏誤類型結論仍然成立。
    Relation: 當代會計=Journal of Contemporary Accounting 5(2),頁 139-174
    DOI: 10.6675%2fJCA.2004.5.2.01
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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