English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58323/91877 (63%)
Visitors : 14320026      Online Users : 160
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/95610

    Title: 無形資產對分析預測準確度及其樂觀偏誤之影響
    Other Titles: The Impact of Intangible Assets on Analyst's Forecast Accuracy and Optimism Bias
    Authors: 張寶光;聶建中;張蘊璇
    Contributors: 淡江大學會計學系
    Keywords: 無形資產;預測準確度;樂觀偏誤;縱橫門檻
    Date: 2004-10
    Issue Date: 2014-02-12 15:05:13 (UTC+8)
    Abstract: 本研究探討無形資產對分析師盈餘預測準確度及偏誤之影響。以民國89~91 年台 灣經濟新報「券商分析師」對各上市(櫃)公司所作之盈餘預測資料,與同期間 受預測公司之財務資料進行分析。主要實證結果有三,首先,由研發及廣告所代 理之無形資產與分析師預測準確度為正相關、而與樂觀偏誤為負相關;推測或與 企業主動揭露無形資產相關資訊頻率逐漸升高,使分析師獲得較多此二類無形資 產相關資訊有關。其次,帳上及其他無形資產(如人力資本及合約權利等)與分 析師較低的準確度及較為樂觀的盈餘預測有關。最後,以Hansen (1999)發展之 縱橫門檻分析無形資產對分析師預測準確度之影響時,發現僅其他無形資產具雙 重門檻值,隱含具較高其他無形資產之樣本,其對分析師預測準確度之負面影響 ,比無形資產較低者為大,呈現出上下不對稱的非線性關係。
    Relation: 2004會計理論與實務研討會論文集,22頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

    Files in This Item:

    File SizeFormat
    無形資產對分析預測準確度及其樂觀偏誤之影響_中文摘要.docx16KbMicrosoft Word113View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback