盈餘組成份子預測數字之可靠性與攸關性探討

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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之相對可靠性與攸關性後，再將樣本依可靠性分群，觀察可靠性高低是否會影響盈餘及其組成份子之攸關性。在可靠性方面之實證結果顯示，盈餘組成份子預測數字可靠性不同，最高為營業收入，最低為稅後盈餘；在攸關性方面之結果顯示，僅分析稅後盈餘預測數字時，稅後盈餘係具有攸關性；但加入其他盈餘組成份子同時分析時，則只有營業淨利具有攸關性。此外，可靠性不同。 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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