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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22095

    Title: 盈餘組成份子預測數字之可靠性與攸關性探討
    Other Titles: The Reliability and Relevance of Earnings Components Forecasting
    Authors: 葉金成;Yeh, Chih-chen;童琇曲;Tung, Hsiu-chu
    Contributors: 淡江大學會計學系
    Keywords: earnings forecasting;earnings components;reliability;relevance.
    Date: 2005-05-28
    Issue Date: 2009-11-30 13:52:58 (UTC+8)
    Abstract: 測準確度,而攸關性探討預測資訊發佈時市場之反應。本研究分析盈餘組成份子
    This paper studies the reliability and relevance of earnings components
    forecasting released by listed companies in the Taiwan Stock Exchange. The
    reliability is measured by forecast accuracy, and the relevance is measured by market
    response when company release earnings forecasting information. First, to examine
    the reliability and relevance of earnings components. Second, to observe whether
    reliability influence the relevance of earnings and earnings components after dividing
    samples into two groups by reliability. The empirical results show that, in aspect of
    reliability, the reliability of earnings components are significantly different, the
    highest one is sales revenue, and the lowest one is income after tax. In aspect of
    relevance, income after tax is relevant. However, after adding other earnings
    components into analysis, only operating income has relevance. Besides, the income
    after tax in the group with low reliability is more relevant. And then probe into
    earnings components further in the group with low reliability, only income after tax
    has relevance. Therefore, the conclusion indicates that the reliability of earnings
    forecast can influence the relevance of earnings forecast and earnings components.
    Generally, investors concern about operating income and income after tax when they
    get earnings forecasting information.
    Relation: 當前會計理論與實務研討會論文集,20頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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