教師資料查詢 | 類別: 會議論文 | 教師: 葉金成 Yeh, Chin-chen (瀏覽個人網頁)

標題:盈餘組成份子預測數字之可靠性與攸關性探討
學年93
學期2
發表日期2005/05/28
作品名稱盈餘組成份子預測數字之可靠性與攸關性探討
作品名稱(其他語言)The Reliability and Relevance of Earnings Components Forecasting
著者葉金成; Yeh, Chih-chen; 童琇曲; Tung, Hsiu-chu
作品所屬單位淡江大學會計學系
出版者
會議名稱當前會計理論與實務研討會
會議地點臺北市, 臺灣
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.
關鍵字earnings forecasting;earnings components;reliability;relevance.
語言中文
收錄於
會議性質國內
校內研討會地點
研討會時間20050528~20050528
通訊作者
國別中華民國
公開徵稿
出版型式
出處當前會計理論與實務研討會論文集20頁
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