淡江大學機構典藏:Item 987654321/22095
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    题名: 盈餘組成份子預測數字之可靠性與攸關性探討
    其它题名: The Reliability and Relevance of Earnings Components Forecasting
    作者: 葉金成;Yeh, Chih-chen;童琇曲;Tung, Hsiu-chu
    贡献者: 淡江大學會計學系
    关键词: earnings forecasting;earnings components;reliability;relevance.
    日期: 2005-05-28
    上传时间: 2009-11-30 13:52:58 (UTC+8)
    摘要: 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.
    關聯: 當前會計理論與實務研討會論文集,20頁
    显示于类别:[會計學系暨研究所] 會議論文

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