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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95584

    Title: 我國分析師盈餘預測偏誤類型之探討:過度樂觀、過度反應或反應不足?
    Authors: 顏信輝;丁緯
    Contributors: 淡江大學會計學系
    Keywords: 盈餘預測;過度樂觀;反應不足;過度反應;分析師;台灣;Earnings Forecasting;Overly Optimistic;Underreaction;Overreaction;Analyst;Taiwan
    Date: 2003-12
    Issue Date: 2014-02-12 15:01:13 (UTC+8)
    Abstract: 過去國外文獻發現分析師之盈餘預測偏誤有可能是過度樂觀、過度反應或反應不足,但是這三種偏誤有時具相同的意義有時則是相反,因此對於過去研究之發現難以相互調和。本研究採更細緻之樣本分類,將公司與消息均區分為好壞,從心理學經驗法則(仁慈、代表性與定錨調整)之角度,探討我國分析師盈餘預測究竟是以何種偏誤型態較能解釋。根據民國87至91年的3293家公司之分析師盈餘預測進行分析,本研究不論迴歸分析或是符號檢定均支持過度樂觀之解釋。
    Relation: 2003年行為財務學暨與財務學研討會論文集,21頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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